Okay, first on a new sheet (Sheet2 in my example) create a table with the
chain names and budgets:

column a: column b:
petstorea 8
petstoreb 7
petstorec 6
petstored 5
petstoree 4

then use this formula in a column on Sheet1:
=IF(C2<VLOOKUP(A2,Sheet2!A$1:B$5,2), "UNDER BUDGET","OVER OR ON BUDGET")

Then fill down.

The VLOOKUP command tells excel to find the value from A2 in the table on
Sheet2 and return the value from column 2 on Sheet2. Then it's just a matter
of comparing this value to actual phone calls (C2 in my example)..

Hope that all works. Please click 'yes' below if I've answered your question.