hello. i need to colour code a drop down menu with just two options over and under

so when a amount in a formulated cell gives a number number i would like the word Under to be in Red and the Over can just stay as black.

I do not really need the cell to be red in colour .. just the text.

for example cell d40 is the drop down cell h40 is the cell where either a postiive or negative number will appear pending the inputted bank deposit of the day.

i can attach a print screen of the few cells if need be.

thank you.

of note, if i do not need to have a drop down .. i can get the managers to just type over or under pertaining to the value to the right.