Looking to create a formula that provides upper case letter and color for
each Status cell address based on delta results derived from requirements and
O/H. (No color required for N/A status). See example:

Assumptions:

R - Red = Not capable of performing required function (<65%)
G - Green = Meets or exceeds requirements (80%)
A - Amber = Limited capability requiring work arounds (66%<79%)
N/A = Does not apply

Requirements O/H Delta Status

100 65 -35 R
200 160 -40 G
300 300 0 G
400 265 -135 A
0 0 0
N/A

Workbook has numerous spreadsheets. And numerous requirements fall below
65%. Moreover, management concerned about all requirements, but "red" in
particular.

Thanks.