Perform calculation using variable percentage based on other cell value

Please see attached, thank you.

Dear All,

May I request for your kind assistance please in translating the below condition to a working formula for excel?
Parameters:

2010 actual sales (represented by x)
2011 forecast (represented by y)

1st condition
If AQ57="New" then grow AQ57 by 6%, if AQ57="Same" then grow AQ57 by 3% if AQ57="blank" then grow AQ57 by 4%
(1+0.04+IF(AQ57="New",0.06,IF(AQ57="Same",0.03,0)))*AB57

2nd condition (help needed)
If AQ57 is lower than 200,000 then get the average of W:AH then divide by 2 so that AQ57 will alway be equal to 200,000 or higher than 200,00

Hope someone can help me how to include the 2nd condition formula in the equation.

Thanks very much everyone.

Respectfully,

Francis[/QUOTE]