Lookup problem

[Zaigham]

Hi
With reference to my previous thread “FIND COLUMN NUMBER” at http://www.mrexcel.com/forum/showthread.php?t=561419&goto=newpost mainly with INDEX() I have achieved my goal to find a certain amount on point to point basis in a different row and column.
Unfortunately at other step I am again in dark. My second goal was to find a certain value in a higher stage. I was thinking that it would be done easily with the help of =VLOOKUP() or =HLOOKUP() but I am unable to find my way. I have uploaded my file at http://www.mediafire.com/?wf9d22fycm2j400 .
I need more help.

 

[Zaigham]

One possible alternative

{=small(if($F39:$Z39>=O$37,$F39:$Z39),2)}

Yes it works fine in all conditions but with a little change in Kth value from 2nd to 1st.

Thank you very much for sparing your valuable time for me.
Zaigham