Dim WS As Worksheet
Set WS = ActiveSheet

c = 0
s = 0
ColorI = 6

WS.Range(WS.Cells(1, 1), WS.Cells(1, WS.UsedRange.Columns.Count)).Interior.ColorIndex = xlNone
 
For i = 1 To WS.UsedRange.Columns.Count

c = c + 1
s = s + WS.Cells(1, i)

    If s <= 100 Then
        WS.Range(WS.Cells(1, i), WS.Cells(1, (i + 1) - c)).Interior.ColorIndex = ColorI
    End If
    
    WS.Cells(2, i) = c
    
    If c = 12 Then
        c = 0
        s = 0
        
        If ColorI = 6 Then
            ColorI = 7
        Else
            ColorI = 6
        End If
        
    End If

Next

If c = 12 Then

If c = 12 Or s >= 100 Then