I have a couple of formulas that I would like to replace with a sub. This is beyond my capabilities however. Any suggestions are appreciated. The formulas follow

=IF(ISBLANK(B22),"",IF(ISBLANK(B23),"",IF((B22-B23=0),"Met",IF((B22-B23<0),"Over","Under")))

=IF(ISBLANK(B22),"",IF(ISBLANK(B23),"",IF((B22-B23<0),-(B22-B23),IF((B22-B23=0),"",B22-B23))))