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Default =AVERAGE returning a #DIV/0! result

Good afternoon
I have read through the historic threads and am aware that I am asking a
very similar (if not the same!!!) question that others have, but i have a
problem that I just can't seem to get my head around...

Cells AB5:AB67 contain week numbers
Cells N5:N67 contain the result of a formula that is providing a daily
average of telephone calls answered.

I am using the following formula to calculate that if the calls were
answered within week 37, to return the value of the average number of calls
taken within this week. As I am looking at a fixed period for the next 12
weeks, I have a table that has all the formulas entered in order that as the
daily stats are available I can enter the numbers and the rest is produced
automatically. For this reason some of the cells contain a zero which is
resulting in a return of #DIV/01!. I thought this formula would remove this,
but it doesn't.

=AVERAGE(IF('Call Handling Data'!$AB$5:$AB$67=37,(IF(ISNUMBER('Call Handling
Data'!$N$5:$N$67),'Call Handling Data'!$N$5:$N$67))))
(Entered as an array)

Please can somebody help me ?!?!
Many thanks

 
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