Data

=IF(B2>=40,"Pass","Fail")

=IF(AND(B2>=40,B2<=100),"Pass","Fail")


=IF(AND(B2>=95,B2<=100),"A+",IF(AND(B2>=85,B2<=95),"A",IF(AND(B2>=80,B2<=85),"A-",IF(AND(B2>=70,B2<=80),"B+",IF(AND(B2>=60,B2<=70),"B",IF(AND(B2>=50,B2<=60),"B-",IF(AND(B2>=40,B2<=50),"C","F")))))))



(1) Calculate total price
(2) If total price is between 100-500 then discount is 5%
If total price is between 501-1000 then discount is 8%
If total price is between 1001-5000 then discount is 10%
If total price is more than 5000 then discount is 12%
(3) Calculate Net price

=IF(AND(D2>=100,D2<=500),D2*5%,IF(AND(D2>=501,D2<=1000),D2*8%,IF(AND(D2>=1001,D2<=5000),D2*10%,D2*12%)))


WITHOUT =

=IF(AND(B2>=95,B2<=100),"A+",IF(AND(B2>=85,B2<95),"A",IF(AND(B2>=80,B2<85),"A-",IF(AND(B2>=70,B2<80),"B+",IF(AND(B2>=60,B2<70),"B",IF(AND(B2>=50,B2<60),"B-",IF(AND(B2>=40,B2<50),"C","F")))))))