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Default Error or Not?

Could someone have a look at this for me and give me feedback please:
=IF(OR(V8="",X8=""),"",IF(OR(V8="R",X8="R"),"R",IF (OR(V8=49,X8=49),"NGP",SUM(V8*0.18,X8*0.82)/100)))

Q8 is the destination cell so I want Q8 to produce NGP only if both V8 & X8
=NGP by entering 49 into both V8 & X8. However, if for argument sake V8 has
49 and X8 has 90 as it stands now Q8 still reads NGP but I want it to
actually calculate the score based on the SUM above and not give me an
NGP.... obviously the formula needs changing but I can't get my head around
excactly what needs to change.

Cheers
David
 
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