QGQG
     +--------
QEMX | PWMXPEM
      -WPEX
       ====
       FEFXP
      -FPRTX
       =====
         PGPE
        -WPEX
         ====
         FEMEM
        -FPRTX
         =====
          FGTM

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