(40.5+x）×1．6÷2＝51．36

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(40.5+x）×1．6÷2＝51．36
(40.5+x）×1．6=51．36X2
(40.5+x）×1．6=102.72
40.5+x=102.72/1.6
40.5+x=64.2
x=64.2-40.5
x=23.7
======以下答案可供参考======
供参考答案1:
23.7供参考答案2:
(40.5+x）×1．6÷2＝51．36
40.5+x=51．36X2×1．6
40.5+x=102.72/1.6
40.5+x=64.2
x=64.2-40.5
x=23.7