i can't think of a single formula that would come up with the result but what you could do is put an if statement under each cell saying =if(a1>0,1,0) then you could do another formula saying =MATCH(1,A2:AD2,0) that will return the number of the first column that has a 1 in it which would be the first column that has a number greater than 0. hope that helps.
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