I have a number of cells in a row, D3:K3 (actually the row will
contain columns up to FZ). These cells can either contain a number o4r
be empty. An example could be

D E F G H I J K
2 4 7 2 - 2 - 7

The "-" indicates an empty cell.

Now what I need is a formula, that takes the sum of all the cells and
multiply the sum by by 2 (the easy part :-)), and divides it with the
number of cells, multiplied by two, if the cell is not empty and
multiplied by 1 if the cell isempty.

In the above example the multiplied by 2 sum is 48. And this should be
divided by 14 as there are 6 values (mulitplied by two) and two empty
cells. COUNT will count the cells with content

Jan