// Среднее (2)
let
    Source = Table.AddColumn(Факты, "temp", (rec) =>
        let
            totalMinutes = Duration.TotalMinutes(rec[end] - rec[start ]) + 1,
            step = rec[result] / totalMinutes,
            dateMinutes = Table.FromColumns({List.DateTimes(rec[start], totalMinutes, #duration(0, 0, 1, 0))}, type table [base=DateTime.Type]),
            addStep = Table.AddColumn(dateMinutes, "step", each step),
            addDate = Table.AddColumn(addStep, "Дата", each Date.From([base]), Date.Type),
            stats = Table.Group(addDate, {"Дата"}, {{"weight", each Table.RowCount(_), Int64.Type}, {"value", each List.Sum([step]), Number.Type}})
        in
            stats
    ),
    removeTempColumns = Table.RemoveColumns(Source,{"start", "end", "result"}),
    expand = Table.ExpandTableColumn(removeTempColumns, "temp", {"Дата", "weight", "value"}, {"Дата", "weight", "value"}),
    result = Table.TransformColumnTypes(expand, {{"Дата", type date}, {"weight", Int64.Type}, {"value", type number}}),
    #"Inserted Year" = Table.AddColumn(result, "Год", each Date.Year([Дата]), Int64.Type),
    #"Extracted Month Name" = Table.TransformColumns(#"Inserted Year", {{"Дата", each Date.MonthName(_), type text}}),
    #"Grouped Rows" = Table.Group(#"Extracted Month Name", {"Дата", "Год"}, {{"sum", each List.Sum([value]), type number}}),
    #"Added Custom" = Table.AddColumn(#"Grouped Rows", "avg", each [sum]/Date.DaysInMonth(Date.From("01-"&[Дата]&"-"&Text.From([Год])))),
    #"Removed Columns" = Table.RemoveColumns(#"Added Custom",{"sum"})
in
    #"Removed Columns"

=ВПР(ПСТР(A2;1;ПОИСК(" ";A2))&"*";$D$2:$E$896;2;)

РАБДЕНЬ.МЕЖД(B$2-1;1;1;праздники)

= ЕСЛИ(ЕНД(ВПР(B$2;праздники;1;))*СЧЁТЕСЛИМН($T$3:$T$7;$A4;$U$3:$U$7;"<="&B$2;$V$3:$V$7;">="&B$2);"от";
  ЕСЛИ(СЧЁТЕСЛИМН($X$3:$X$7;$A4;$Y$3:$Y$7;"<="&B$2;$Z$3:$Z$7;">="&B$2);"Б";
  ЕСЛИ(РАБДЕНЬ.МЕЖД(B$2-1;1;1)=B$2*СЧЁТЕСЛИМН($T$13:$T$17;$A4;$U$13:$U$17;"<="&B$2;$V$13:$V$17;">="&B$2);"бс";
  ЕСЛИ(РАБДЕНЬ.МЕЖД(B$2-1;1;1)=B$2*СЧЁТЕСЛИМН($X$13:$X$17;$A4;$Y$13:$Y$17;"<="&B$2;$Z$13:$Z$17;">="&B$2);"уо";""))))