maybe:
Code:
=AVERAGE(IF(CHOOSE({1,2,3,4,5},B26,B54,B82,B110,B138)<>0,CHOOSE({1,2,3,4,5},B26,B54,B82,B110,B138)))
or:
Code:
=AVERAGE(IF(INDEX(B:B,{26,54,82,110,138})<>0,INDEX(B:B,{26,54,82,110,138})))
both committed to the sheet with
Ctrl+Shift+Enter rather than plain
Enter.
or shorter:
Code:
=LET(a,CHOOSE({1,2,3,4,5},B26,B54,B82,B110,B138),AVERAGE(IF(a<>0,a)))
thinking on it…
edit: forget the LET formula, you're using Excel 2010.