I am not quite sure if that is what you mean:

dim cellrow as long
dim cellcolumn as integer

cellrow = 2
cellcolumn = 2

   Select Case Range("A1").Value
         Case 100
             Cells(cellrow, cellcolumn).Value = 50
         Case 150
             Cells(cellrow, cellcolumn).Value = 40
         Case 200
             Cells(cellrow, cellcolumn).Value = 30
         Case 350
             Cells(cellrow, cellcolumn).Value = 20
         Case 400
             Cells(cellrow, cellcolumn).Value = 10
         Case Else
             Cells(cellrow, cellcolumn).Value = 0
end select

you can input data to cellrow and cellcolumn however you want.
if you want to work with letters in cellcolumn do that:

dim cellrow as long
dim cellcolumn as string

cellcolumn = "B"
cellrow = 2

range(cellcolumn & cellrow).value = "bla"

hth

Carlo