If and/or - or + 15% returning with #Value

I need BIG help with the following:

I want it so that if its + or - 15% of Col W that is a rate of 215 that it will be a yes. For example, if the amount in Col J it below 182.75 (-15% of 215) or more than 247.25 (+15% of 215) then I want it to say "N" but just for the Tech Consltng and Other Constng. But if its neither of these 2 then look at R21 for any "N", the "NA", and then if Col J divided by Col M = W, then "Y".

But whats happening is that in Col J, I have an amount of 170 and its returning a "Y" when it really should be a "N".
And also, if Col R has an "N" and it doesnt have Tech cnsltng or Other cnsltng in col U then its returning a #Value. When it should be "NA"

This is what i have so far: What am I missing?
=IF(AND(OR(U19="Tech Consulting",U19="Other Consulting"),OR(J19=W19-15%,J19=W19+15%)),"Yes",IF(R21="N","NA",IF(J21/M21=W21,"Y","N")))

Thanks in advance!
AESP