PQGW
      +---------
NQRGR | QGWQCFFT
       -NQRGR
        =====
        FMGPTF
       -FWRCCT
        ======
         FFPWGF
        -PECGFR
         ======
          RPRFET
         -RCMRUC
          ======
            NEGT

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