vba macro code for calculating averages of diff no.of cols

[Dharani Suresh]

Dear Experts,

I need vba macro code for calculating averages for different number of rows. for your easy understanding and kind reference I did manually and attached the excel sheet. The no.of years will not be same for all the places. it differs, actually the file is very big , due to size limitation I have reduced it. a, b, c, d ,e,f,g,h , j,k,l, are given cols.

please find the attachment.

please help.

Thank you...

Kind Regards,
Dharani.