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Default Num Error #2

This formula works but I cannot get it to return a zero when the formula is
FALSE

=IF(AND(G385.4,G38<6.1,P38<60),((VLOOKUP(G38,CU14 2:CZ158,6,FALSE)-(L38*10)+(J38*10.5))/((P38)-(N38))),

IF(AND(G385.4,G38<6.1,P3860),((VLOOKUP(G38,CU142 :CZ158,6,FALSE)-(L38*10)+(J38*10.5))/((P38-100+60)-(N38))),

IF(OR(G38=6.5,G38=7,G38=7.5),((VLOOKUP(G38,CU142:C Z158,6,FALSE)-(L38*10)+(J38*10.5))/((P38-100+60)-(N38))),

IF(OR(G38=8,G38=8.32,G38=8.5),((VLOOKUP(G38,CU142: CZ158,6,FALSE)-(L38*10)+(J38*10.5))/((P38-100+60)-(O38-100+60))),

IF(OR(G38=9,G38=9.5),((VLOOKUP(G38,CU142:CZ158,6,F ALSE)-(L38*10)+(J38*10.5))/((P38-100+60)-(N38-100+60))),

IF(AND(G388.9,G38<15,P38<200),((VLOOKUP(G38,CU142 :CZ158,6,FALSE)-(L38*10)+(J38*10))/((P38-100+60)-(N38-100+60))),

IF(AND(G388.9,G38<15,P38200),((VLOOKUP(G38,CU142 :CZ158,6,FALSE)-(L38*10)+(J38*10))/((P38-200+120)-(N38-100+60))))))))))


 
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