Since you asked in functions, will this do it with a formula.
=IF(COUNT(A2:L2)=12,AVERAGE(A2:I2),(AVERAGE(A2:I2) *12))
--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"BillyRogers" wrote in message
...
I need three formulas

1. Will find the first 12 non-empty cells in the range (a single row) and
sum them, if there are not 12 non-empty cells it will average the
non-empty
cells and multiply by 12.

2. Will find the next 12 non-empty cells (13-24) and add them. If there
are
not 12 non- empty cells in this second group, average them and multiply by
12.

3. Will find the next 12 non-empty cells (25-36) and add them, if there
arent 12 non-empty cells average the non-empty cells and multiply by 12.

--
Billy Rogers

Dallas,TX

Currently Using SQL Server 2000, Office 2000 and Office 2003