Compare two cells with IF

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In D2, show "Over budget" if the amount spent in C2 is more than the budget in B2, and "OK" if not.

D2
ABCDEF
1Department Budget Spent Status
2Marketing 50000 54200
3Sales 80000 76500
4IT 120000 118300
5HR 30000 31900
6
7
8

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