23. A fruit wholesaler wants to transport a batch of fruits from City A to City B for sale. There are two modes of transportation: train and car, and the loss during transportation is 160 yuan/hour. Other main reference data are as follows:

Average speed of means of transport (km/h) Freight (yuan/km) Unloading cost (yuan)

Train? 100 18 1800

80 cars? 1000

(1) The distance between city A and city B is 400 kilometers. If the total cost of transporting fruit by car is more than that by train, 960 yuan, please find out the value of A?

(2) Under the condition of (1), the distance from City A to City C is S kilometers. If the fruit is transported from City A to City C with the same transportation mode and the same total expenditure, calculate the distance S from City A to City C (accurate to 1%).