MUQ
      +---------
YUCMQ | TTPLPQNM
       -PRPLMM
        ======
         TRRLLN
        -TRNNUU
         ======
           RYMPM
          -YUCMQ
           =====
           YLUML

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