I have Budget SpreadSheet thet is set by month(U3), then Budget(U4), Actual(V5) columns. This is repeated 12 times across the sheet. I then have "Buget Average" and an "Actual Average" cell. The budget average is easy because all cells have values for all 12 months. How do I average the actual since only a few months have data?

This shoud be simple but I have read 200 posts and have not found anything. All suggestions were for ranges/adjacent cells.