First thank you for your help.
I'm trying to use conditional formatting to highlight the cell that is the
lowest among these cells and I tried using this formula.
=$BM16=MIN(IF($BK16,BM16,BO16,$BQ160,$BK16,BM16,B O16,$BQ16))
I get an error because I guess you cannot use every other cell in the formula.
I cannot use a range because each alternating cell has a dollar value while
the other cells represent weeks from 1 - 52.

An example of the data is:
BK BL BM BN BO BP BQ BR
$11.340 1 $7.700 2 $10.722 2 $6.000 39

I'm trying to get this result:
The cell that should be highlighted is BQ16

If I use =$BM16=MIN(IF($BK16:$BR160,$BK16:$BR16)) it works but highlights
the wrong cell, it would highlight BL16.

Again thank you for your help
Joe