I made a slight mistake when I sent this. As I said before I found what I believe is a slight glitch in the Conditional formatting where it comes to using a "formula" to compare with. Here are the steps to get it to work when it simply won't take your entries.
1. Make the cell for the conditional formatting the "active" cell.
2. Click the conditional formatting button.
3. Click the "Add Rule" button.
4. Select the "Less than or equal to" under the 123 selections.
5. Now here is where it gets a little tricky. If you have a cell value that you are going to use for the comparison, enter the literal value of that cell. Do not reference the cell with the formula just yet.
6. Click the Done button. Numbers accepts this.
7. Click the "Show Highlighting rules" button.
8. Go to the field where you placed the literal value and this time, reference the actual cell.
9. Click the green checkmark.
10. Now, press the "Done" button.
At this point the conditional highlighting should work. I have tried this several times and it has not failed to work yet. I hope this works for you. Please give me feedback and please ignore my last message. Thanks!