Maybe something like this:

=F17/(AVERAGE(C17,B17))*(12/(SUMPRODUCT(--(B5:B16<""))))

HTH,
Paul

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"Gaurav" wrote in message
...
F17/(AVERAGE(C17,B17))*(12/(COUNTA(B5:B16)))

in B5:B16, I have this formula..
=IF(SUM(Start:End!B5)=0,"",SUM(Start:End!B5))

Now the problem is...the COUNTA function in the first formula above is
counting all the cells in the range B5:B16. I want it to NOT count the
cells which are blank as a result of the formula (The second formula
above). I want it to count only if the result is =0.

Ideas?