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Shirley
 
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Default formula within IF function

How do I use a formula within the IF function? What I want to do is check if
a number is less than or equal to an amount, calculate one thing, if it is
not, calculate another. I tried this: IF(B21<=150,"=B21*E32","150*E32)
But I only get text returned.

Please help!!
Thanks
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Shirley