Macro to highlight cells that do not match its corresponding cell in a row

Hi,

I need help with a macro that will analyze worksheets in a workbook and highlight cells where the value does not match its corresponding cell in a row. The data is organized on the spreadsheet as follows:

1) There are column headers
2) The rows that contain the letter M in Column A are the merged row of the S rows immediately below
3) After specific rules are applied to the S rows, the M row is the result
4) The macro would need to compare each S row to the M row and highlight either the M row cell or S row cell or both when there is a variance

Please see attached sample.

Thank you,