It can be simplified. First, change 36/0.8 to 5/36x4, and 5/4 can be written as 1.25 and 2.64x 12.5. If 12.5 is reduced by ten times to 1.25, then 2.64 will be expanded by 10 times. The original formula is equal to1.25x17.6+36x1.25+26.4x1.25x =1.25x (17.6+36+26)