I am trying to make a worksheet that lists targets/goals for a
process. I have another sheet that has all of the data. In the target
sheet it is setup very simple

Item 1 Item
2
Layer 1 100 98
Layer 2 60 55
Layer 3 50 54

There are usually 4 to 10 Items. What I want to do is for an example
Items 1-5 in one layer had to be 100 that I could put 100 into the
first Item but not any others. Then the macro would work in such if
the cell is empty it would look to the cell next to it to the left. If
that was empty then again it would look to the next cell to the
left... until it find a number and then it will use that as a goal.

I hope this makes some sense to someone.