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Default sumif + average over12mths, then removing the avearge on 12mth

I have 13 columns of data 1-12mths the first column calculates the totals of
mths 1 to 12. When I entre data say the 1st 4mths I need the 1st colum to
read the total actal spend and average so we can predict over/under spend
befor the year end. This bit I have achieved. PROBLEM when I get to the
12th month I want the formula to just look at the actual spend and not
include the aveage. Can this be done in one formula if so how

Thanks
Amy

 
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