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Default combine if(and statement

Hi,

I would like to combine the following into one formula.
Could you please help? Getting frustrated ...:-)

=IF(AND(W19=0%,W19<"",W19<25%),"On Plan
OVER",IF(AND(W19=-25%,W19<"",W19<0%),"On Plan Under",""))
cobine with
=IF(W19="","",IF(W190.25,"OVER", IF(W19-0.25,"ON
PLAN",IF(W19=0,"n/a","UNDER"))))
 
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