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Default #name error

c10 = 40; d10 can be any number above or below 40. The formula I am using is
supposed to either read the number above or below 40 and read either # over
or # under, depending on which it is. For example, if c10=40 and d10=39.25
then e10 should read .75 under. If c10 and d10 are both forty then it would
read "at projection". Here is the formula:
=IF(OR(D11,C11),IF(D11-C110,STRING(D11-C11,2)&"over",IF(D11-C11<0,STRING(C11-D11,2)&"under","at projection"))," ")

However, if I put any number other than 40 in d10 I just get a #name error
displayed in the corresponding cell (e10)

Anybody have any ideas?
 
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