NESTED IF AND formula problems

Hi i need a formula that can that tests multiple logical conditions and give
answers based on the criteria

for example if E12=FIRST AND G=12= ABOVE 40 THE RESULT SHOULD BE K8

so i used the this formula IF(AND(E2= FIRST ,G2= ABOVE 40 ),K8)

and it works but the FIRST and ABOVE 40 cells are changeable

to A.FIRST-ABOVE 40 =K8' B.FIRST-BELOW 40 =K9' C.SECOND-ABOVE 40 =K10' D.SECOND-BELOW 40 =K11' E.THIRD-ABOVE 40 =K12' F.THIRD-BELOW 40 =K13' ' I think i need a nested IF AND formula but i cant quite figure it out.enter
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