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Default Averaging two if statements

I am working on sales bonuses in a sales tracking sheet. It is setup as
follows:

Column G H L O
21 DP $5,000 S
23 AF $10,000 S
I want to average column L if G=21, H=DP, and O=S. I entered:
Average(IF((G2:G100=U2),--(H2:H100=V3),L2:L100) (CTRL, SHIFT, ENTER).

The U2 and V3 are refrencing cells where I have put 21,23 and DP or AF as to
not make them equal "DP" or 21. I have also used the "DP" or 21 in the
equation. I cannot figure this out. Please help me.
Thanks
 
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