Or
Code:
=SUMIFS(E2:E29,A2:A29,"<>" & "",L2:L29,">0")
and
=COUNTIFS(A2:A29,"<>" & "",L2:L29,">0")/COUNTIFS(A2:A29,"<>" & "",E2:E29,">0")
Btw. Alan
OP doesn't use defined Table, and has manually put subtotals into table (practically created an paper document in Excel!). This is the reason I checked the column A - to exclude subtotals.