Kaplan MCQ 57, MCQ 61

Dear John,
I am kind of conduced. I am doing exactly the same calculations as in the textbook answers, but with different numbers.

MCQ 57
The purchase cost is 300 000 , however 280 000 is used .

MCQ 61
Purchase cost 11 000, however 10 000 is used.

Is there anything I misunderstand?

Thanks a lot !!!!!!!!!