Select all the relevant cells, and in the Data tab, click the main part of the split "Data Validation" button. Then, click ...

=LET (Spend,SUMIF (T_Budget [Category],E2,T_Budget [Cost]),IFS (Spend>F2,"Over budget",Spend=F2,"Budget hit",Spend> (F2*0.9),"Near budget",TRUE,"Within budget")) Let's break the formula down to ...

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In a season so utterly dominated by one team and two drivers, it’s little surprise to see Lewis Hamilton and Nico Rosberg at the head of most of 2014’s most significant statistical tables. However, ...