Need Formula help

erhan_79 it should be pretty straightforward, you should try to understand the logic that AlexisOlson provided in another post and apply it here, these are very basic stuff but here it is, and hope you will learn from it and apply it in future use cases.

Status = 
VAR __firstManager = COALESCE ( Table[FirstManager], "" )
VAR __secondManager = COALESCE ( Table[SecondManager], "" )
VAR __orderNumber = COALECE ( Table[OrderNumber], "" )
RETURN
SWITCH ( 
   __firstManager,
  _"", "Opened",
  _"Accepted", "Closed",
   "Not Accepted", IF ( __orderNumber = "", "Opened, "Closed" ),
   "Return", 
      SWITCH ( 
            __secondManager,
            "", "Opened",
            "Accepted", "Closed",
            "Not Accepted", IF ( __orderNumber = "", "Opened, "Closed" )
     )
)

There might be typo, just fix it if you see any issue or change the conditions as you see fit.