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SMH SMH is offline
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Default Offset Function

I need assistance trying to use the Offset funtion with a formula I had
already created.

Current formula:
=IFERROR(SUM(Data!J3:J39)/SUM(Data!I3:I39), )

Trying to use Offset:
=SUM((OFFSET(Data!$J$1,2,0):OFFSET(Data!$J$1,38,0) )/SUM(OFFSET(Data!$I$1,2,0):OFFSET(Data!$I$1,38,0)))

What am I missing?? It isn't working properly! Any assistance is
appreciated.
 
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