For whatever reason, you first two strings are enclosed in dumb quotes (" ") while the third is enclosed in smart quotes which I cannot reproduce in this message but which appear in Excel as small superscript commas. Replacing them with dumb quotes solved the problem.
Using C# I receive a "NAME" error
TROY c
60
Reputation points
The instruction IF(AND(D36="DC",A11="WY25",D38=”INTSUM”),FWDD,NONE) gives an error (NAME at INTSUM).
Bold only here to point to the location of the error.
INTSUM is a text from a dropdown list. This dropdown list also has the text SCM which also results with the error.
FWDD and NONE are named locations. These aren't the problem.
The dropdown list doesn't appear to be an issue either because "WY25" is also from a dropdown list all be it from a different list.