Sub Step1()
Dim r, count As Range
Dim temp As Long
Dim rng As Range
Dim ws As Worksheet
Set ws = Sheets("Test File 190218 - M - Copy")
lastRow = ws.Cells(ws.Rows.count, "A").End(xlUp).Row
ws.Columns("A:A").Insert Shift:=xlToRight
Set rng = ws.Range("A1:A" & lastRow)
rng.Value = "OR"
Worksheets("Test File 190218 - M - Copy").Activate
Application.ScreenUpdating = False
Application.Calculation = xlCalculationManual
Set r = Range("B:D")
Set count = Range("C:C")
lastRow = Range("C" & Rows.count).End(xlUp).Row
For n = lastRow To 1 Step -1
temp = Range("C" & n)
If (temp > 1) Then
Rows(n + 1 & ":" & n + temp).Insert Shift:=xlDown
Rows(n + 1 & ":" & n + temp).Columns(1).Value = "PC"
Rows(n + 1 & ":" & n + temp).Columns(12).Value = Cells(n, 12).Value
End If
Next n
Application.ScreenUpdating = True
Application.Calculation = xlCalculationAutomatic
End Sub