KPI Calculation and using Exception

Hi all,
In my current project we have to calculate certain KPIs of my company and have to compare them with target value and put the result in Green or yellow or red zone using exception.
EX:- KPI 1 = (# of associates having completed training)/(Total # of planned  associates to attend training)×100
So here first I have to calculate KPI 1 and put the result % in KPI and then if you see below table as next step
            Target Value     KPI                    Color zone
Pharma     10%      20%               Green
  America     20%             30%               Green
    US         50%      40%              Yellow
  Europe      30%      15%                      Red
     CH     40%         20%                  RED
     DE       50%             10%                  RED
In above table we need to check the KPIs
Green if KPI>Target value
Yellow if KPI is + or - 10% of target value
Red  if KPI is < 10% of Target value
Now my question is how to calculate the KPI and target value difference, how to put them in Exception to get color zones display in report using above 3 conditions?
Please suggest...
Thanks,
Preethi

can you please elaborate your solution?
to be more specific my requirement is as below.
Please treat each as a column in bellow with respective values.
Associates completed training,  Total no. of associates planned to take training, Ratio/KPI, Target value , difference
20 , 30, 67% ( 20/30*100) , 80%, 13% (difference of Target value value and KPI/Ratio)
we have to check below conditions and give coloring to KF ratio/KPI
If ratio/kpi > target value
   ratio/KPI= Green
elseif
   Target value - ratio/kpi <10%
   ratio/KPI = Yellow
else
ratio/KPI = RED (i.e, target value - ratio >10%)
Now can you help me....
Thanks,
preethi

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    What I'd like to hear from you guys and girls is your experience with similar situations, and whether you think I've a leg to stand on with regards my replacement request or the ACCC stuff above. Again, I love my Apple products but I hardly think asking them to replace the part while I pay for labour is a big ask, given the service history and my desire to continue buying and using their products.
    Love to hear your points of view on this one; thanks for taking the time to read it!
    Cheers,
    Dave.

    Dear meacod
    I have live the same, except that I Cure my MBP before it goes to die.
    A lot of older participants here just talk about Aplle care, which seem the automatic thing in front of a lack of real good quality on Apple products .
    But I think we pay the price, and my second hand MBP was much more expensive than a brand new PC with more ram, more Hard disk, and even a blue ray...
    I don't know your mbp history, but that's sure that we are not equal, in world, with Apple customer support. France is not so great, I don't know for your country.
    The only thing I think is that Apple should take care of us, as we have some unacceptable issues, for An Apple Product...
    Since 1996, when Apple was almost dead, saved by Bill Gates investment !!! , I have every year promote it, and it was not easy, but I have bring to Apple between 3 to 10 customers each year..
    since One year, I have stop that, because I don't believe anymore in Apple product's superiority .
    Oh, yes, on the paper, it's better, the system is really good. But the overall experiment can be so bad that I don't want to loose friends, or customers...
    I don't say it's always bad : I just say that it CAN BE SO BAD and that Apple DON'T take care of that...
    so, for your computer, open it, check it a lot, may be it's too late, but for instance, you talked about a fan, I have solved that case just by putting oil on the fan's axe...
    good luck

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