If you want to use numbers, change formula in N which assigns numbers....

=IFERROR(IF(AND(M1="",M2="",M3=""),1,(-((K2-J2)*((RIGHT($P$1,4)/1000)/10))+M2*(VLOOKUP($P$1,$R$1:$S$200,2,FALSE))/((VLOOKUP(L2,$R$1:$S$200,2,FALSE))))),"")

formula in B

=IFERROR(AVERAGE(OFFSET($N$1:$N$200,MATCH(ROWS($1:1),$N$1:$N$200,0)+1,0,MIN(INDEX(FREQUENCY(IF(ISNUMBER($M$1:$M$200),ROW($M$1:$M$200)),IF(ISTEXT($N$1:$N$200)*LEN($N$1:$N$200),ROW($M$1:$M$200))),ROWS(B$1:B1)+1)))),"")