Sub Verteilen()
Dim lngLetzte As Long, rngWerte As Range, c As Range
Dim i As Long, Summe As Double, anzX As Long, Stunden As Long, x As Long
lngLetzte = Cells(Rows.Count, 1).End(xlUp).Row
Set rngWerte = Range(Cells(2, "B"), Cells(2, "I"))
For i = 3 To lngLetzte
Summe = Application.SumIf(rngWerte.Offset(i - 2), "X", rngWerte)
anzX = Application.CountIf(rngWerte.Offset(i - 2), "X")
Stunden = Cells(i, "J")
x = 0
For Each c In rngWerte.Offset(i - 2)
If c.Value = "X" Then
x = x + 1
If x < anzX Then
c.Value = Application.Round(Stunden / Summe * Cells(2, c.Column), 0)
Else
c.Value = Stunden - Application.Sum(rngWerte.Offset(i - 2).Resize(1, c.Column - 2))
End If
End If
Next c
Next i
End Sub