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¦^´_ 1# dr.step
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=IF(AND(A2="¨k",B2>70000,C2>180),"A+",IF(AND(A2="¨k",AND(B2<=70000,B2>50000),AND(C2<=180,C2>170)),"B+",IF(AND(A2="¤k",B2>60000,C2>170),"A-",IF(AND(A2="¤k",AND(B2<=60000,B2>40000),AND(C2<=170,C2>160)),"B","C"))))

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¦^´_ 1# dr.step

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=CHOOSE(INT(IF(A2="¤k",(B2>40000)+(C2>160)+(B2>60000)+(C2>170),(B2>50000)+(C2>170)+(B2>70000)+(C2>180))/2)+1,"C",IF(A2="¤k","B","B+"),IF(A2="¤k","A-","A+"))

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