Case Statements and If Statements

I reckon

Sub NewCap()
'
' NewCap Macro
'
    Dim lCol As Long
    FinalRow = Cells(Rows.Count, 4).End(xlUp).Row
    
    For i = 2 To FinalRow
    Program = Cells(i, 4).Value
    Category = Cells(i, 6).Value
    Utility = Cells(i, 7).Value
    
    If Utility = "SPPC" Then
        If Program = "Solar" Then
            Select Case Category
                Case "Residential", "Small Business"
                    lCol = 2
                Case "Schools", "Public"
                    lCol = 3
            End Select
            Cells(i, 11).FormulaR1C1 = "=If(ISNA(Vlookup(RC[-9],SchoolsPetitions!R5C15:R13C26,6,False)),RC[1]/Vlookup(RC[-8],MergeProcess!R6C16:R19C21," & lCol & ",False),Vlookup(RC[-9],SchoolsPetitions!R5C15:R13C26,6,False))"
        End If
    End If
    Next i  
End Sub