Dim i As Integer

For i = 3 To 26
If Cells(i, 2) >= 0.5 Then
Cells(i, 3).Value = "Upper"
Cells(i, 3).Font.Bold = True
End If
Next i

End Sub

Sub cumulate()

Dim i As Integer

Range("D3").Value = Range("B3").Value

For i = 4 To 26
Cells(i, 4) = Cells(i - 1, 4) + Cells(i, 2)
Next i

End Sub