Being a bit of a novice at certain formula functions in Excel, I am unsure
how to configure a few cells.

Basically, this is the scenario,

I want Cell I27 to look at Cell B26 to find out if the value is more or less
than 40 Euros. If it is 40 Euro's or more then I want it to take the value
of 4 Euro's and multiply by 100. If it is less than 40 Euro's then I want it
to take the value of 2 Euro's and multiply by 100.

I don't think an IF Forumla will work and not sure if a VLOOKUP will be right.

Any suggestions?