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It's an error in the table. The second set of values for unheated and heated slabs should be for vertical insulation, not horizontal. See the errata sheet for ASHRAE 90.1-2007 from August 15, 2011.

It's an error in the table. The second set of values for unheated and heated slabs should be for vertical insulation, not horizontal. See the errata sheet for ASHRAE 90.1-2007 from August 15, 2011. Your 12 inches of R-5 horizontal insulation has an F-Factor of 0.72.