Division help...

I would like to create a formula that divides the square feet by a certain number based on the selection in the Projected Buildout Cost column.

This is what I have so far and it's not working:

=[Square Feet]@row/(IF([Projected Buildout Cost]@row = "Aesthetics Only $125/SF", 125, IF(Projected Buildout Cost = "Aesthetics w/ Plumbing $150/SF", 150)))

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