Linking Columns and cells
 

I have columns that are linked as follows:
Age (I) reads =IF(AND(O5='',K5=""),"",(O5--K5)/365)
Federal Poverty Level (J) reads =IF(I5="","",IF(I5=45,"F","S"))
Federal or State defined by Age & Fed Poverty Level (N) reads

=IF(AND(J5="",L5=""),"","CBCCEDP-"&IF(AND(J5="F",L5="F"),"FED","STATE"))
Cost of Procedure (S) which is linked to Procedure Code (Q) and Procedure
discription (R) reads
=IF(ISNA(MATCH(Q5,CPT!$B$3:$B$72,FALSE)),"0",VLOOK UP(Q5,CPT!$B$3:$D$72,3,FALSE))

NOW I NEED RUNNING DOLLARS SPENT/TOTALS TO COME OUT OF EITHER FEDERAL -cell
L2 AND STATE - cell O2, DEPENDING ON THE CRITERIA THAT IS DEFINED IN COLUMN
N5.

QUESTION: How do I link the cost column to the federal dollars spent and
state dollars spent, given column N5 -i.e., if the age is 34 yr old and the
poverty level is above 200% it will the cost will come out of state funds.
If the age is 50 and poverty level is below 200% then the cost will come out
of federal dollars.