Would anyone ever enter 75 in as the final price? As I interpreted the problem, 75 would never be a valid final price, so one would never enter 75. Is that the real question, how to have the formula identify invalid entries? If that is what is needed, I would still use a lookup table, just add the "invalid" ranges to the lookup table (which probably means using separate lookup tables for the "base to final" and the "final to base" calculations).
1) Lookup table:
2) Then the same lookup function in B3. If desired, you can add some kind of error trap to C3 so that you don't get an error value in C3 when B3 is "invalid" text.
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