I have a column of figures that I need to calculate that if the figure in
column A is Transport costs to us is £100 and column B is the price sold to
the customer is £25.00, i need the third column to work out < 72%
Theoretical Transport Recovery

in other words if the value in column B is <72% mark it red

Like wise for fuel is the value in column B is <132% mark it red

Try as I might I cannot get it to work it out

any ideas