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Default how to count the number of cells it takes to reach a certain sum

I have a row of data and it contains numerical values. What I want to be able
to do is put a 1 above one of the values and the cell above the one will
count how many cells back it takes for the sum of the values to get a certain
value.

Ex I want to count how many cells it takes to get to over a sum of 300.

A B C D E F G H I J K
1 8
2 1
3 25 40 55 35 40 60 55 20 15 50 40

since 40+50+15+20+55+60+40+35=315 it takes 8 cells to get over a value of 315

Any help will be great.

 
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