NTUM
      +---------
GMECE | UGTTCPJP
       -UTCPC
        =====
         PUFTPJ
        -PJETNY
         ======
          NNTTFP
         -NTMFJF
          ======
           CMPTE

base: 11
letters: CEFGJMNPTUY
difficulty: easy
restrictions: no multiplication