QCXL
      +---------
FHQMX | UCLFTMYX
       -TQLPQ
        =====
        XQPFMM
       -XFTUPC
        ======
          MCQLY
         -FHQMX
          =====
          FXPCLX
         -FPMJML
          ======
            TJHQ

base: 12
letters: CFHJLMPQTUXY
difficulty: easy
restrictions: no multiplication