I'm trying to figure out nested IF statements.  The statement below
works fine except for the last argument:

IF(C7<=542,11,IF(C7<=589,12,L16)).

IF C7=540 then it returns 11.

If C7 = 560 then it returns the value from L16 and not 12.

Any ideas why it is not returning the the TRUE value?  Is there a
better method then using nested IF's?

John

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