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Default If then Statments

Okay this is what I have. I have a number based on flucuating metal prices
and a constant that is the cost of the part right now. I want to write a
formula that will give me if the number increases/decreases then add/subtract
the difference to another column. For some reason I can get the first part
=IF(k2<2.489,) but i don't know how to finish the formula. Please help.

Tina
 
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