WGUL
      +---------
NMWFM | HYGWYYUG
       -GLMNL
        =====
        NPHPNY
       -NFGNTT
        ======
         PPMYPU
        -PFUPWW
         ======
          PLLMPG
         -PWNUUP
          ======
           NWUGY

base: 11
letters: FGHLMNPTUWY
difficulty: medium
restrictions: no multiplication