To eliminate the last couple, the force F can be applied at a different point C, as couples are free vectors that can be moved without affecting the torque produced. The original system consists of a force and a couple, which can be represented as a single force applied at a new point, provided the sum of forces remains unchanged. The example discusses a 400 N force combined with a couple, emphasizing that the equivalent force must also be 400 N to maintain the same torque. This principle allows for the simplification of complex force-couple systems. Understanding this concept is crucial for solving related problems effectively.