Amy,

SUBTOTAL can perform functions other than totalling, such as averaging, and
SUBTOTAL fucntions ignore other SUBTOTAL functions. The first number tells
SUBTOTAL which function to use; 9 for sum and 1 for average.

B6: =SUBTOTAL(9,B2:B5)
B10: =SUBTOTAL(9,B8:B9)
B12: =SUBTOTAL(9,B2:B10)
B13: =SUBTOTAL(1,B2:B10)

Tim C

"Amy Yeh" <Amy wrote:

A B
1 January
2 Clothing & Apparel 44,408
3 Shoes 23,693
4 Jewellery 6,068
5 Cosmetics 29,670
6 Women's Fashions 103,839 (Subtotal)
7
8 Clothing & Apparel 28,600
9 Shoes 21,280
10 Men's Fashions 49,880 (Subtotal)
11
12 TOTAL 153,719
13 Average (Need a Formula on cell: B13 for the two
Department)
I am grateful to anyone who can find a Formula for the Excel Worksheet.
THANKS.