2 Things: I think you have a formatting error with your quotation marks. Make sure they are all the plain text, straight quotation marks.
Then, it looks like you have one too many arguments in the IF statement (one too many commas). Is “Feet” supposed to be a part of the {Units Complete}/32
before it? If you want the output to say “X Feet”, try replacing that 2nd comma with an &:
IF({Unit Type} = "Bins", {Units Complete}/32 & " Feet", {Units Complete}/53)
I also added a space before “Feet”, so that the output would say “10 Feet” instead of “10Feet”. You could also do the same to the Else part of the statement like this:
IF({Unit Type} = "Bins", {Units Complete}/32 & " Feet", {Units Complete}/53 & " Feet")
Hope that helps!