Another option:
Sub Blond(): Dim Key As String, Cost As Single, F As Range, r As Long
Let Key = "computer"
Set F = Range("C:C").Find(Key)
If Not F Is Nothing Then
r = F.row: Cost = F.Offset(0, 1)
F.Offset(1, 0).Resize(2, 1).EntireRow.Insert
F.Offset(1, 1) = Cost / 2: F.Offset(2, 1) = Cost / 2
Do
Set F = Range("C:C").FindNext(F)
If F Is Nothing Then Exit Sub
If F.row <= r Then Exit Sub
r = F.row: Cost = F.Offset(0, 1)
F.Offset(1, 0).Resize(2, 1).EntireRow.Insert
F.Offset(1, 1) = Cost / 2: F.Offset(2, 1) = Cost / 2
Loop While Not F Is Nothing
End If
End Sub
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