Display Column Header If Any Value Other Than 0 Exists In Multi-Column Array

I would like to display the column header of the row in which a value other than 0 exists in a cell for each instance that value exists in an array spanning 3 columns. So the result cell could be any of the three column headers.

I started the formula in P2 of the GL Detail-2012 tab. (FILE TOO BIG)

Excerpt:

Resin Sand Eliminated Segment
- (12,896.65)-
- (6,570.85) -
- (11,503.80) -
- (13,188.50) -

If there is any value other than 0 in Resin, Sand or Eliminated columns, return that column's header under Segment.

Here is what I started: =INDEX($M$1:$O$1,SUMPRODUCT(COUNTIF($M$2:$O$67756,)))