That is a pretty common approach used when software assumes how a calculation should be done. Excel excludes non-numeric data from both the sum and count but throws an error condition when all the input fields are empty. The only way around this is to create a custom calculation script to compute the average and exclude the "N/A" items from the sum and the count of items to be averaged.
I would put the values of the fields as strings into an array, filter out any null entries or non-numeric values form the array and then process the resulting array of values when the length of the array is not zero.
Once could also create a for loop to read each field and only accept numeric values for the count and sun and then compute the average when the count of non-null fields is not zero.