8又5分之3 x 2.7+62x14%+35x0.86
=8.6×2.7+62×0.14+3.5×8.6
=8.6×2.7+3.5×8.6+6.2×1.4
=8.6×（2.7+3.5）+6.2×1.4
=8.6×6.2+6.2×1.4
=6.2×（8.6+1.4）
=6.2×10
=62