Questions Variance formula in P&L statement incorrect Gross Profit & other profit sub total lines

=IIF((@RowCode>00100 AND @RowCode<00180) OR (@RowCode>00450 AND @RowCode<00470) OR (@RowCode=00250), B-C,C-B)

Lines 00100 thru 00180 are Sales; Lines 00450 thru 00470 and 00250 are profit to point summaries as in 00250 is "Gross Profit".  Above formula works correctly on account line items but gives wrong sign and values the summary lines.  Negative value will not calculate correctly when Actual is a negative value.