XUT
      +---------
CQPXT | CTYETCUP
       -UCJCTX
        ======
         QTUXRU
        -QYEUFU
         ======
          TEQEYP
         - CQPXT
          ======
           CYYTT

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