Find column number from specific range

Hello everyone
I need to create UDF function to get the column number for specific value
Suppose that the parameters are : the whole table range and the second parameter is a single cell ..
Then to search for the value of the single cell in the whole table and get the column number for that value

For example: I have table of values in F3:N4 and the single cell is F8
Pointing to the UDF_Name(F8,F3:N4)

The value in F8 is 3.8 and this value is existing in column H (H3 and H4) ... H3=3.6 & H4=4 so the expected result for 3.8 is 3 which is the third column of the table ...
3.8 >> 3
5.3 >> 5
14 >> 9

Hope it is clear
NB: I don't need any other solution except UDF .. No code * no formulas * no array formulas
Just UDF ....

Thanks advanced for help