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Default Problem with Formula of IF/AND/COUNT/SUM

Hi All: I have this formula which calculates the target achievement for a month based on the Net Actual/Net Plan. The below formula has a good thing as it takes into consideration that even when the plan is negative (as there is this weird plan now with the crisis), but the net actual is positive it calculates it as positive achievement. =IF(AND(COUNT(I79,I80)=2,I80<0),I81/I80,+I79/I80) Now the table is as per below:


=IF(AND(COUNT(I79,I80)=2,I80<0),I81/I80,+I79/I80) =IF(AND(COUNT(I53,I54)=2,I54<0),I55/I54,+I53/I54) - this formula is used for Monthly Target Achievement % while for the up to date target achievement % I use =SUM($C$79:I79)/SUM($C$80:I80) and it gives in July realization -101.53% which is not correct according to my needs. Now you help is , can I make the above formula = if(and(count(sum and make the sum of months from January to July for each cell ....I try to do it but it gives an error of parenthesis and it or check your formula!! any help please! I hope is clear, sorry if not! but numbers are not so easy to explain for me! thank you
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