Deduce information from ranges

Hi experts,

Let’s say I have some records arriving from my source Infocube as following :

Source Infocube:

In my target Infocube I want to add one more field that I am going to deduce from a master table with the following conditions:

Master Data Table:

The red cell means empty or initial.

So the difficulty that I am having is that is to test 2 ranges in order to deduce the Virtual Account into my target infocube which will be as following:

Target Infocube:

Do you think that an abap program in tyransformation level can be efficient in my case?

I tought about the following:

Read Transformation table with key account = Source Table- account

Test that Functional area of source table is between Functional Area Range from and TO

And Profit Center in source tale is between Profit Center Range from and To

And then deduce the virtual account

May be there simple ways to perform it, i would like to have your advices regarding your experiences.

Thanks for your support.

Amine