Formula to choose between 2 cells

I use this formula to figure margin =(Retail/Cost)/ABS(Retail). The issue is my spreadsheet has current cost and new cost. There is not always a cost increase so I would like to choose column B, unless if blank choose column A. As an addendum, Cost can fluctuate up or down.

Screenshot 2023-08-16 110716.jpg

That is not the correct formula for margin. Margin is

(Retail - Cost)/Retail

That appears to be what your worksheet is actually using (please attach a file next time, instead of a screenshot; see yellow banner at the top of the page), so maybe the error is just in your post.

Also why are you using ABS? Retail will always be a positive number.

The formula for row 2 is

Formula:

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Copy down.

(I thought of using MAX instead of testing for blank, but I considered that in some cases it's possible for the price to go down.)

You're welcome!

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