Impossible Conditional Formatting? - within a range of cell next to it

Hi,

I am trying to do some conditional formatting on some sales data, and want to do a comparison of number of sales (%) vs area of shop floor (%) for the three different departments.

I then want to do a conditional format on the sales cell, based on how close it is to the area of shop floor cell. So that:

- If sales is within 3% of the area of shop floor either side, then it will format yellow (sales = 25%, area = 27%)
- If sales exceeds the area of shop floor size and is above 3% it will highlight green (sales = 60%, area = 45%)
- If sales falls below the area of shop floor size below 3%, it will highlight red (sales = 15%, area = 23%)

I hope this makes sense.

Is this possible without the use of VBA's and macros?

I have attached a photo with an idea on how to do it, but pretty stuck otherwise.

Will appreciate your help.

Cheers

Excel conditional formatting.PNG