"Myrna Larson" wrote:
If I understand correctly, all numbers in the list are to
be divided by N. She needs to determine the value of N.
I don't think your formula will do that

Arvi Laanemets wrote:
OP can replace N with any value, or formula, or cell
reference!

I would agree that Judy's question was very difficult
to understand. But I think Myrna got it right.

Judy wrote: "Is there a formula that will find such a
number?"

What number? Judy wrote: "I have a list of numbers.
I need to divide each of those numbers by the same
number ("N") that will give me a resulting list in
which all of the numbers are at least 40 or above."

Translation: Judy wants to find an N such that when
each number in a list is divided by N, the result of
the division will be no less than 40.

Myrna's formula will do just that. It is very elegant
and very obvious at the same time.

Arvi's formula does force the result to be no less than
40. But that does not seem to be what Judy asked for.

Of course, Judy might have simply misstated the problem
she is trying to solve.