in SHEET2 from A1 to B18 copy the required references like this
the data from column M to z from rows 16 to 33 IN SHEET1 FLLL up your data
now In sheet1 A1 or any other cell copy this formula
for e.g if B16 in sheet 1 is 1.50 then the formula above will give you the column no. counting from column M as 1,of entry 1.50 in M16:Z16
If the value in sheet 1 B16 is not available in the relevant row then the formula will given you %N/A that is not available
if the number in B16 is 1.5 then the formula gives 3 that means the number (1.5)is in column M+3-1 that is in column O in the relevant row that is O16
if there is any doubt in my explanation post back.
If it is ok confirm "yes"