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Default Excel functions and programming

Hi, I work in a medical pathology.
In our Excel database we have medical test turn around times in days in
column L. A "received date" for the test specimen in column J and a specimen
code in column M. I want to calculate the average turn around time (L) for a
test specimen (J) for each month. I am having trouble coming up with a
formula for this to put into a new sheet in a Table-like format with Month
on the vertical and Specimen type on the horizontal. Can anyone give some
pointers for how to write a formula to achieve this?
thanks very much,
Jasen"


 
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