How to evaluate a data range for max values and list all corresponding column headings

I have a worksheet that looks similar to the example table below. Multiple areas are being audited and scored. I have my sheet set up to evaluate each row for the maximum achieved rating (the "Top Rating" column) and the number of top ratings (the "# Top" column).
What I am wanting to do is list any and all top rated depts in the "Top Depts" column - i.e., cell D2 would show "Eng.", and cell D3 would show "Accting, Sales, Shipping".
Seems like a job, at least in part, for the IF function, but I don't know how to apply it over a range of cells and any help would be appreciated.

Thanks,
BradB76

	A	B	C	D	E	F	G	H	I
1	Criteria	Top Rating	# Top	Top Depts	Accting	Sales	Eng.	Mfg.	Shipping
2	Quality	5	1		3	4	5	4	2
3	Safety	5	3		5	5	4	3	5

It's clunky, but how's about this...

=LEFT(IF(E3=$B3,E$1&", ","")&IF(F3=$B3,F$1&", ","")&IF(G3=$B3,G$1&", ","")&IF(H3=$B3,H$1&", ","")&IF(I3=$B3,I$1&", ",""),LEN(IF(E3=$B3,E$1&", ","")&IF(F3=$B3,F$1&", ","")&IF(G3=$B3,G$1&", ","")&IF(H3=$B3,H$1&", ","")&IF(I3=$B3,I$1&", ",""))-2)

The main formula is =IF(E3=$B3,E$1&", ","")&IF(F3=$B3,F$1&", ","")&IF(G3=$B3,G$1&", ","")&IF(H3=$B3,H$1&", ","")&IF(I3=$B3,I$1&", ","")

But then I used a LEFT function to trim the last ", "