__K____L____ _M ____N ____O ____P .............
1____100___200_ _300 __400 __500
2____19000_19000_19000_19000_19000
3____19240_19480_19720_19960_20200
4____19600_20200_20800_21400_22000

I have a value in H3 of 251. I have a value in I3 of 19492.
The correct column to find is M. The correct row is 3. The result I
wish to return is 3. Suggestions?


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