The given coordinates are bogus. To find this cache you need to visit the cache Alphabet X - X or Cross Means You Are Here (NMS26) (GCP3EM) first. There you can find the values A and B.
Your next task is to determine the reference point. Here is a bunch of folks that might help you accomplish this goal.
The true bearing from the reference point to the cache is 0.825*A degrees and the distance to the cache is 64.68*B meters.
NOTE: You do not need to make any extra assumptions or invent formulas or conversion tables to solve the mystery.