using System;

public class Program

{

    public static void Main()

    {

        var upperValue = 1.1088;

        var lowerValue = 1.1044;

        var diff = upperValue / lowerValue;

        var newUpperValue =  1.46358;

        var finalValueOfUpperValue = diff * 1.1 * newUpperValue;

        Console.WriteLine(finalValueOfUpperValue);

    }

}