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Default use a check box to dermine shipping charges of non-stock items

Hi,
I'm trying to use a "check box" to add shipping charges to an estimate form.
If the check box = "true" then shipping is added. Here's where I'm getting
stuck: I charge $20 shipping for items under $135 or add 15% for items over
$135 only if I don't have the item in stock. The item price is in A1, the
"check box" is in B1 and the result is in C1. Any help would be greatly
appreciated.

 
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