Need excel formula

[Rushk0209]

 If B5 is <= to "22" then B1/2, If B5 is > to "22"then B1 will remain same

[#2 · Accepted solution]

@Rushk0209 

=IF(B5<=22,B1/2,B1)

or

=B1/IF(B5<=22,2,1)

or

=B1/((B5<=22)+1)

[#3]

@Rushk0209 

Depends on where the result shall be. If in some other cell, when as suggested. If B1 shall be changed depends on B5, when VBA. 

[#4]

Working.
Thanks..!