LWL
      +---------
WEWQP | LFGXLRXP
       -TFEEMP
        ======
         WQQQFX
        -LFMQTF
         ======
          LGWLCP
         -TFEEMP
          ======
           QPMGR

base: 12
letters: CEFGLMPQRTWX
difficulty: intermediate
restrictions: no multiplication