Are you really claiming that you computed the power to ten sig figs?My calc yielded 37.97705305W, Oh, there is a simple mistake in 60 X 12 X 0.053. It is 38.16W.
It's not obvious where the discrepancy between your two answers come from since the reported 0.053 has two sig figs and your answers agree to better than 2.5 sig figs. You are talking about a discrepancy at the end of 3 sig figs and approaching the 4th.