Averaging issues with #DIV/0! and excluding 0's in Linked workbooks and e/o row foreach mo

Attached 2010 doc has notes and testing examples on the last sheet: Testing Average Sheet

1st Line in each month need to exclude # DIV/0!

The 2nd line in each month is the average % outside of parameters comming from another workbook sheet on our server. Because its not averaging the whole column and instead only every other line I am having issues with both average and avarageif statements in 2010.

Please Keep in mind this sheet is created for future months as well that do not have data entered yet and and pulls 0's and #DIV/0! but would like to pull YTD data averages.

Thanks so much for all your support. I have spent days on this and searched and read through the forums here, lots of helpful things, and testing but have not found my answer for this project yet.

Thanks,

CRUSROD