Rule #1 - Name Stuff.
Name what?
What does it want?
"How many months will it take to recover the cost of the insulation?"
Name that!
M = Number of months it take to recover the cost of the insulation?"
Rule #2 - Translate stuff.
"The cost of installing insulation in a particular two-bedroom home is $2400."
"Present monthly heating costs average $400"
", but the insulation is expected to reduce heating costs by 10%"
Okay, it costs $2400 to install. We need to recover that.
How shall we recover it? $400 * 10% = $40
That's about it. How long does it take to get $2400 at $40 / month? Well, that's why we created "M".
2400 = M*40