Any wrong in this makro
Sub master2()
Application.ScreenUpdating = False

Dim pair As Variant, accumulator As Variant
Dim findFifteen As Double
Dim remainder As Long, found As Long

found = 1

For Each pair In Range("B30, F30, J30")
   ' If Right(pair, 1) = 15 Then 'this is wrong
    If right(pair,2) =15 then
        If pair.Offset(0, 2) <= 12 Then
            findFifteen = pair.Offset(0, 2) / 12
            remainder = 0
        Else
            findFifteen = 1
            remainder = pair.Offset(0, 2) Mod 12
        End If

        For Each accumulator In 
'??? What this "{a14,b14, not data in your picture
Range("A14, B14, C14, D14, E14, F14, G14, H14, I14, J14, K14, L14")
            If accumulator.Offset(-1, 0) = Val(Left(pair, InStr(pair, "-") - 1)) Then 
                accumulator.Value = accumulator.Value + remainder
            End If
            accumulator.Value = accumulator.Value + findFifteen
        Next accumulator
    Range("E" & found).Value = pair
    found = found + 1
    End If
Next pair
End sub