Conditional Formating on more than one cell

Hello,

I have 50 columns. Each column represents a different department.

Row 2 shows numerical targets for each department.
Row 3 shows current performance of each department.

Is there a way I can apply conditonal formating to highlight the following:

Cell in Row 3 > Cell in Row 2 = highlight green
Cell in Row 3 < Cell in Row 2 = highlight red
Cell in Row 3 = Cell in Row 2 = highlight amber

I know how to do this for a single cell. But cannot apply the same rule via copy / paste to all the others in the same row without it referencing the target number in the original cell.

Does anyone know if there is a quick simple solution?

many thanks
AB