IQ test round two - None of you will past the test

The last riddle was very easy, to find out which of you have more than 68 IQ. Most of you failed, but some also passed. I challenge the whole forum now to solve this task. This not some primary school shit anymore, this is now higher mathematics.

The marking is as follows:

1) Level 1: You pass with 50%, if you can explain wich value the Hotdog has in the last equation.
finale grade: You are very intelligent

2)Level 2: You pass with 100%, if you can solve the last equation (of course you need higher mathematics).
finale grade: You are an outrageous genius.

Let me tell you, at which level you are. I'm 100 sure none of you will get to level 1, let alone level 2.

Prove me wrong if you can.



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