Need help with a conditional formula to highlight cells based on text and numbers

Hello Excel Experts,

I have two columns in Excel that I need to compare and highlight text in red if over 100.
I have text in Column B and number values in Column C. I would like the font in Column C to turn Red if the value (Column C) is > than 100.

Example:

Column B:
Plan 1
Plan 2
Plan 3

Column C:
90
200
150

So, I would like to create a conditional formula to look at Column B and turn the font Red in Column C if the value is greater than 100. So, in Column C, 200 and 150 will turn Red because their values are greater than 100. I believe from what I researched I need to use the AND function, but I am not formula savvy so I don’t know how to construct the formula.
Appreciate your help on this one.

I am using Excel 2010.

Thank you in advance.

Thank you for responding etaf.

What I am trying to do is look at Plan 1 in Column B and say if Plan 1 in Column B is greater than 100 in Column C, then turn the number value (column C) to red. If the numbers in column C is less than 100, then the numbers will remain black.

Thank so much etaf, that worked. :-)

Thank you 4 this information