The following code is working, now I need to use the value in line 6
and divided into line 7...how to do

1. With ActiveSheet
2. lfR = 1
3. For lcR = 1 To .Cells(.Rows.Count, "B").End(xlUp).Row + 1
4. If Len(Trim(.Cells(lcR, 1))) = 0 Then
5. .Cells(lcR, 2) = .Cells(lcR - 1, 2) '& "- Averages"
6. .Cells(lcR, 8).Formula = "=SUM(H" & lfR & ":H" & lcR - 1 &
")"
7. .Cells(lcR, 9).Formula = "=SUM(I" & lfR & ":I" & lcR - 1 &
")"
------ .Cells(lcR, 7).Formula = <-------need help here, the sum of
H divided into the sum of I.
8. lfR = lcR + 1
9. End If
10. Next
11. End With