Need help with averageifs function - keeps returning #DIV/0

My husband and I have been working on finding a solution for this problem and fear that we may end up breaking both of our computers if we do not find a solution soon.

We have a pivot table which is importing external data. We need to find averages per minute that match specific criteria. Our formula is as follows:

=AVERAGEIFS(C$5:C$50000,A$5:A$50000,M5,B$5:B$50000,P5)

I have attached a copy of our spreadsheet so that you can get a better picture of what we need help with. (You will note that all the averages are on the right side. I had to condense the amount of information on the spreadsheet in order to make the file size small enough to upload so it obviously doesn't go to 50000)

We attempted adding =if(C:C,<>0,C:C,C:C( which took away the #DIV/0, however, the averages weren't accurate.

PLEASE HELP

It seems when the new times are calculated in column P they dont equal the times in column B. For example in P6 where you have 07:10:00 when you convert it to a number the value is .29861555555556 and the same time in B16 for example has the value as .29861.

If you copy the time from B17 and paste it to P6 so the times are exactly the same your formula works. I dont know the solution yet, but the times not really being equal seems to be the problem.

This looks like a rounding issue. The timestamp from the pivot table are all rounded to 5 decimal places whereas the method you've calculated the time on column P are not.

I'm very certain there is a Pivot Table solution for this, but I am not an expert on Pivot Tables. Perhaps someone else can answer that part.

A formulaic solution would be to type in this into Q5, copy across to column U, and down as far as you need to go (see attached)

Here's a Pivot Table solution I managed to whip up (by trial and error). Since I don't have your source data, I've copied the table over to a new workbook and used that as the source data. Perhaps this may help.

Copying the solution from quekbc, here is another way by formatting the times to text

This solved our problem and saved the lives of our computers!!!

Pretty sure I saw a tear run down my husband's face..

Thank you so much!!!