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Assuming the data is A2:C4, put this formula in B5 and then copy to the right:
=SUM(B$2:B$4) / SUMIF(B$2:B$4, "<>", $A$2:$A$4)
Assuming the data is A2:C4, put this formula in B5 and then copy to the right:
=SUM(B$2:B$4) / SUMIF(B$2:B$4, "<>", $A$2:$A$4)
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