Firstly, as I'm not very experienced at excel, I'm waaaay over my head
so any help is greatly appreciated. I have 2 queries...

#1 I am trying to write a formula that basically says that if a figure
is below a certain amount then display "this", or "this" if its above
the amount.
This is what i have so far:

=IF(D2<=8000,"Target Met","BELOW Target")

From what I gather, excel doesn't like the D2 reference, it wants
something like: =IF(1<=8000,"Target Met","BELOW Target") i have no
idea! :(

The way ic it is that if D2 was just an entered figure it would be
cool, but as D2 is: =SUM(C2:C32) it doesn't recognise the RESULT of
that formula.

NEXT PROBLEM!....

#2 I need to add a column up and then if the amount reaches a certain
level i.e. <=8000 then I need to calculate 30% of the total sum of
that column. but if the sum is over say 12000 then the percentage
changes, how do i do that?
To make matters worse, how do i add the percentage paid at below the
8000 mark with the changed percentage at the 12000 level and on etc.
- uc i told u this was big! Heeeeeeeelp!

Thanking you in advance.
Paul