This is the opposite of IF AND. Unlike IF AND where the conditions have to be compulsorily met. IF OR only requires one condition to be met. Using the same example as in IF AND. You want a situation where goods that have their cost price higher than 3000 or their selling price higher than 3500 should go to Lagos while the ones that are lower go to Kaduna. If you notice, in this condition it is either the cost price is more than 3000 or the selling price more than 3500 which is unlike IF AND which is requires both cost price and selling price. Using the same method as IF AND but in this instead of typing AND immediately after IF you type OR instead.
After applying the formula, the goods which have more than 3000 as cost price or 3500 as selling price have Lagos under the destination column and the goods that are below have Kaduna under the destination column.