The match function is not working for me. Please help.

I have a calculated cell that returns a number. I have verified that it is
in fact a number using two methods.

=isnumber(p2) returns TRUE

=if(isnumber(p2),"Red","Dork") returns Red.

The number is calculated with the following formula

=(INDIRECT("'import'!"&"o"&MID(C2,2,10))/30.48)/10

The above returns 24.25 as a number.

My perfect goal would be an Index() function, but the index must be returned
from 2 values. I am working in 3 dimensional space and need to return the
value from the End points of the X and the Y axis. I thought that a better
approach might be to Match() the Row of the X and the Column of the Y inside
of the Index() but this is not working so I am going back to Address().

The formula that I am trying to start with follows:

=MATCH(P2,'Design Criteria'!D14:D27,0)

That is the formula that is returning #N/A. The error is being returned no
matter if my Match type is 1, 0 or -1. When I exchange 24.25 for the P2
reference, it works fine.

Can anyone help me with this please?? Thank you very, very much.

God Bless

Frank Pytel