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Default Average with more than one IF statement

Hi,
I have used the formula from Bob Philips (10th Sept 06) in my worksheet:
=AVERAGE(IF(ISNUMBER('eligible 2% - 1jan'!U3:U501),'eligible 2% -
1jan'!U3:U501)).
I have to get the average also per department, so I have to check whether it
is the correct department before it calculates the average. Not all info is
filled in the U column.
For the summation I have used the following: =SUMIF('eligible 2% -
1jan'!$A$3:$A$501,"mt*",'eligible 2% - 1jan'!$AB$3:$AB$501). ex* being a
department starting with mt. But for average I have to omit the zero values.
Any help is appreciated. Thanks, Lupe
 
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