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I arranged my data arbitrarily from B2:L27, which is how I derived the formula below: =INDEX( $B$1:$L$1, 1, MATCH( MIN( B2:L2), B2:L2, FALSE)) As you copy this formula down row by row, it will tell you the value of Row 1 for the particular column containing the MIN in each row. I'm kind of rushed for time right now, but this seems to answer at least half of what you were asking, and I'm sure that you can easily figure out the other half.
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