IF OBJECT_ID('tempdb..#Cell') IS NOT NULL DROP TABLE #Cell;
IF OBJECT_ID('tempdb..#PaletType') IS NOT NULL DROP TABLE #PaletType;

CREATE TABLE #Cell(CellId int, Qty int);

INSERT INTO #Cell VALUES (1,305);
INSERT INTO #Cell VALUES (2,280);
INSERT INTO #Cell VALUES (3,250);
INSERT INTO #Cell VALUES (4,230);
INSERT INTO #Cell VALUES (5,210);

CREATE TABLE #PaletType(PaletTypeId int, Capacity int);

INSERT INTO #PaletType VALUES (1, 240);
INSERT INTO #PaletType VALUES (2, 50);
INSERT INTO #PaletType VALUES (3, 10);

GO

IF OBJECT_ID('tempdb..#CellPalets') IS NOT NULL DROP TABLE #CellPalets;

CREATE TABLE #CellPalets(CellId int, PaletTypeId int, Capacity int, Quantity int);

DECLARE @PaletTypeId int, @Capacity int, @MinCapacity int;

SELECT @MinCapacity = MIN(Capacity)
FROM #PaletType;

DECLARE cur CURSOR LOCAL FAST_FORWARD FOR
   SELECT PaletTypeId, Capacity
   FROM #PaletType
   ORDER BY Capacity DESC;

OPEN cur;

FETCH NEXT FROM cur INTO @PaletTypeId, @Capacity;

WHILE @@FETCH_STATUS = 0
BEGIN
   INSERT #CellPalets(CellId, PaletTypeId, Capacity, Quantity)
   SELECT c.CellId, @PaletTypeId, @Capacity,
          CASE
             WHEN @Capacity <> @MinCapacity
             THEN (c.Qty - ISNULL(t.All_Capacity, 0)) / @Capacity
             ELSE CEILING((c.Qty - ISNULL(t.All_Capacity, 0)) * 1.0 / @Capacity)
          END
   FROM #Cell c
        LEFT OUTER JOIN
        (
           SELECT CellId, SUM(Capacity * Quantity) AS All_Capacity
           FROM #CellPalets
           GROUP BY CellId
        ) t ON c.CellId = t.CellId AND c.Qty > t.All_Capacity
   WHERE  CASE
             WHEN @Capacity <> @MinCapacity
             THEN (c.Qty - ISNULL(t.All_Capacity, 0)) / @Capacity
             ELSE CEILING((c.Qty - ISNULL(t.All_Capacity, 0)) * 1.0 / @Capacity)
          END > 0;

   FETCH NEXT FROM cur INTO @PaletTypeId, @Capacity;
END;

CLOSE cur;

DEALLOCATE cur;

SELECT * FROM #CellPalets ORDER BY CellId, PaletTypeId;
GO