Comparing two columns, and returning values in the 4th column from the 3rd column

The N/A value not available. This was a problem with your drop down list in that some of the numbers in the drop down were text numbers and some were not and they didn't match up with the lookup values. Errors were also present when a text number was chosen from the drop down list. It still worked but why have errors when you can get rid of them at the source.

The reason for having numbers as "real" numbers as default is that you never know what your future requirements are going to be and where real numbers will be required....better to eliminate potential future problems early in development than to try and correct problems when it won't be so easy.

Ctrl + 1 will bring up the formatting dialogue box. Unfortunately it won't change a text number to a real number. Text numbers that I have seen have a green triangle in the upper left corner of the cell. If you click on the cell a yellow box with a ! in it shows up. Right click the yellow box and choose to convert to number. If several cells are selected, all cells will be converted at the same time.