Help with Formula: Average with Large with Sumifs

Hi,
I am trying to create a formula where I use a combination of average, large and sumif formulas. I am using a sumif formula instead of average bill rate column to prevent using simple averages versus weighted average. I have attached a sample file with data and my failed attempt. The formula should read as, take the top 3 average bill rates by product line and client name and give me the average of the top 3 bill rates for that specific client and product line. See excel file. Please let me know if you have any question and thank you in advance!

It is a good practice to include at least some manually calculated values so that we can see if the values our formulas yield are correct.
That said here is a proposal that yields values that appear to be what you want based on the formula that was previously in column K.
1. Populate column G using: =SUMPRODUCT((A$2:A$19=A2)*(C$2:C$19=C2)*(D$2:D$19>D2))+1
Note that G2:G19 may be moved and/or hidden for aesthetic purposes.
2. Populate column K using: =SUMIFS($D$2:$D$19,$C$2:$C$19,J2,$A$2:$A$19,I2,G$2:G$19,"<=3")/SUMIFS($E$2:$E$19,$C$2:$C$19,J2,$A$2:$A$19,I2,G$2:G$19,"<=3")
Let us know if you have any questions.