=VLOOKUP(A1,{0.9,1;0.971,1.25;1,1.5},2)
You could use some IF statements, but I'd just make a little lookup table with the upper values (97.0,97.9,100 in column D and 100, 125, and 150 in column E). Place the table on an unused section of the worksheet or on a separate worksheet and refer to it with VLOOKUP in your column B.
Well, I learned something today! Did not know that you could "insert" a lookup table within the VLOOKUP function.
You could also assign ={0.9,1;0.971,1.25;1,1.5} to
a defined name (e.g., Lookup_Table) and use...
=VLOOKUP(A1,Lookup_Table,2)
This allows you to easily change the table
values in one place and know that all formulas
have been revised. This is a good configuation
managment (CM) practice.