In article ,
"Sam via OfficeKB.com" wrote:

Use the next highest available average number - if the average is 10 and that
does not exist in the Row, then go one number above = 11.

That begs the question...what if 11 doesn't exist? :) Assuming that
you want to continue to the next higher number until you find a match,
try the following...

L21, copied down:

=ROUND(AVERAGE(A21:K21),0)

M21, copied down:

=INDEX($A$20:$K$20,MATCH(MIN(IF(A21:K21=L21,ABS(A 21:K21-L21))),IF(A21:K2
1=L21,ABS(A21:K21-L21)),0))

....confirmed with CONTROL+SHIFT+ENTER. To exclude zeros from your
average, you can use the following formula...

=ROUND(AVERAGE(IF(A21:K210,A21:K21)),0)

Hope this helps!