I have a report that contains 10,000+ rows of information. I have a macro
written that will insert subtotals (Data...Subtotal) to create logical breaks
in the data. Part of the data is additive, therefore can be easily summed
onto the Subtotal row. However, within the subtotal row, I also need to be
able to divide two numbers together. For example, here is what the report
looks like:

Col A Col B Col C Col D
Spending$ # Units Spending/Unit
Name A $1000 100 $10.00
Name A $2000 50 $40.00
Name A $3000 200 $15.00
--------------------------------------------------------------------------
Name A Total $6000 350 (blank)

When Excel inserts the subtotal row, it sums the Spending$ and # Units
columns, but it cannot create the Spending/Unit calculation. I tried to
write code that would "filter" the subtotal rows after they were inserted,
then copy/paste the appropriate formula across all filtered subtotal rows in
column D, but I got a circular reference error as it appeared that when I did
the copy/paste, it tried to paste over the rows that were filtered out. Is
there a better way for me to insert this Spending/Unit calculation into
column D for ONLY the subtotal rows, leaving the hard-coded values for the
other rows intact?