YQTE
      +---------
MUHYR | RTXMURUU
       -MUHYR
        =====
        UUQHTR
       -YFMTHH
        ======
         UMEFTU
        -UPRRMQ
         ======
           UEMFU

base: 11
letters: EFHMPQRTUXY
difficulty: intermediate
restrictions: no multiplication