I misread the 150% part. I had read is at 150% of 200,000, not 150% of Average sales.
In which case, try
The first part is testing whether there is an average value in column R, if there ism, then make the calculation, otherwise leave blank.
Test is 200000 so if D37 >200000 multiply D37 by Indirect(W37)
W37 will contain either GDP, Same or New so Indirect (W37) will give the values of 104%, 106% or 110% as has been set up as the named ranges containing those values.
If the value in D37< Test than it takes the Average sales in R37 and multiplies by Indirect(W37)
Whatever result that comes up with is then compared with the value which is 150% time the Average value uplifted by the relevant percentage, and uses the lower of the 2.