Thank you, that is much better.
As far as machine performance is concerned, forget it. Unless you are pushing an enormous number of records through here, you'll not notice a difference either way, although I suspect the IF route would actually come out on top.
Don't use literals. Define items in the Data Division with the values that you need, and give them names which accurately describe those values.
Use 88-levels, again with meaningful names in terms of what that value indicates in the business sense.
If you do those first, you'll find it helps a lot. Then post that and we get to the next step.