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Default If formulations

Seems like this should be simple but not for me I guess. I have projected
dept hours/dollar amount vs. actual costs in 4 columns with sum total at the
bottom, B3:B16, C3:C16, ect. I need column D17/E17 to be highlighted in red
if larger than A7/B17, but black if less than or equal to. In addition, I
need the numbers in D/E 3-16 to be in red if greater than A/B 3-16. Trying
to get it to highlight depertments overages on hours and actual dollars.
Thanks in advance for any advice someone provide.

Matt David
 
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