rng = ThisWorkbook.Sheets("sheet1").Range("k3:k" & lastrow)
   rngl = ThisWorkbook.Sheets("sheet1").Range("n3:n" & lastrow)
For us = 11 To 22
On Error Resume Next
Range("b" & us).Value = Application.WorksheetFunction.SumIf(rng, j, rngl)
Range("c" & us).Value = Application.WorksheetFunction.CountIf(rngl, j)
  Range("d" & us).Value = (Range("b" & us)) / (Range("c" & us))
 j = j + 1
 Next us