Displaying column header text in a cell on each row, based on the value for that column

Hi,

I have a rather complicated set of data which I am trying to organize and analyze faster. For simplicity sake I will use example values to describe what I am trying to accomplish. I also attached a picture which has the example table to which I am referring.

excel question example table.jpg

I would like to display the name of any Locations (cells D3 through H3) for each Test (cells C4 through C8) that has a value greater than or equal to 3.

For example, I would like cell C4 (representing "Test1") to display the text "Location 4" and "Location 5" since these locations had a value greater than 3 for "Test 1".

Likewise I would like cell C5 (representing "Test 2") to display the text "Location 3" since it was the only location for "Test 2" with a value of 3 or greater.

Thanks for the help and let me know if I need to clarity or define anything else.

Walter