Sub Process()
Dim Wb As Workbook
Dim trg As Single
Dim RowNo As Long
Dim Ws As Worksheet
Set Wb = ThisWorkbook
Set Ws = Wb.Worksheets("Sheet1")
trg = Ws.Range("A2")
For RowNo = 2 To 5
If Ws.Cells(RowNo, "B") < trg Then
Ws.Cells(2, "D") = (Ws.Cells(RowNo - 1, "B") + Ws.Cells(RowNo, "B")) / 2
Exit Sub
End If
Next
End Sub