EFWLT
     +---------
EETR | ELREWYUW
      -EETR
       ====
        QEQW
       -FQRR
        ====
         RTPY
        -WWQT
         ====
          PTWU
         -LPPT
          ====
           TWLW
          -TTRL
           ====
            EWY

base: 10
letters: EFLPQRTUWY
difficulty: intermediate
restrictions: no multiplication