struggling with 'lookup value in" MATCH function

Hi all,
I have a bunch of %s representing monthly margins running across the page in a row.
The column header is the month name
What I want is to find the first column in which the % drops below a specified figure (referenced from another cell), and return either the column number, or the column header.
I keep trying to use "<45" (for example) in the Lookup value of MATCH to find the first month where the margin drops below say, 45%, but I can only seem the get MATCH to work with an "exact" lookup value on unit values.
I can't even match the % exactly (which is being calculated by formula), never mind "less than".
What am I doing wrong?
thanks for any help
GRaeme

Yes, that works. Thanks. I though it would be easy to extrapolate it to more than just a single row (example above is just row 2), whereas I have rows 2 to 7.
So for each row I want the 'change point'. I'm trying to use the product code (in column A) and still struggling to make it work.
Product code is in column A, rows 2-7 and the % data is columns C - BV, rows 2-7. The returnable is row 1, as you had it.
I thought it would be easy to build AND into the array formula, but not so!
Any further pointer?
thanks again
Graeme

Thanks Tony. Given how easily you seemed to solve my simple request, I suspect you'll see it easily!
In the file, I'm aiming to get the same array fomula in all the yellow-shaded cells.

Although I loaded the file at work, it seems to open at home OK (different machine), so I hope I made the attachment work properly.

Perhaps I should start experimenting with * instead of AND in my formula.
I must say, even when I've used array formulas which work perfectly (copied off the net and modified), I look at them and still can't understand why they work...
cheers,
GG

Woo-hoo! Legend!
Thanks a bundle. Now I'm going to work through the formula and come to terms with the abilities of MATCH.
Very happy!
cheers,
Graeme