Check if value has been exceeded

try this array formula

=MIN(IF(B5:H5>M3,COLUMN(B5:H5)-1,""))

you need to confirm it with CTRL-SHIFT-ENTER

It will tell you the position of the smallest number that is greater than the value in M3.

So, if E5=55 and F5=66, the result will be 4, because E5 is the smallest number that is greater than the 50 in M3.

cheers,