In the Beach worksheet: In the first fully visible cell to the right of the widest of the fou labels so that all four values are in the same column aligned with the appropriate row for the specified BikeType:

Calculate the Average Quarterly Revenue $($AQR$)$ for the Label$-$indicated BikeType for each of the four BikeTypes:

Identify the cells containing the quarterly revenues for each BikeType.

In the cell to the right of the specified BikeType label, use the AVERAGE functior to calculate the AQR. The formula should look like this: $=$AVERAGE$($B$2$:E$2),$ assuming the revenue data is in cells B$2,$ C$2,$ D$2,$ and E$2.$

Repeat this process for each of the four Bike Types, enfuring the AQR is aligned with the appropriate row.

For example, if you have four quarters of revenue data for Mountain bikes in cells B$2,$ C$2,$ D$2,$ and E$2,$ your formula in the cell next to 'Mountain Bikes' would be: $=$AVERAGE$(B2$:$E2).$ Ensure you follow the same steps for each Bike Type to get an accurate Average Quarterly Revenue.

This method will give you the average revenue for each bike type based on your quarterly data, aligned properly for easy comparison and analysis.