The suggested solution should work. I included that solution with my mini example.
You can review the following.
Excel 2010
<colgroup><col style="width: 25pxpx"><col><col><col><col><col><col><col></colgroup><thead>
</thead><tbody>
[TD="align: center"]1[/TD]
[TD="align: right"][/TD]
[TD="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=D8E4BC]#D8E4BC[/URL] , align: right"]12[/TD]
[TD="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=D8E4BC]#D8E4BC[/URL] , align: right"]12[/TD]
[TD="align: right"]2[/TD]
[TD="align: right"]2[/TD]
[TD="align: right"]1[/TD]
[TD="align: right"]12[/TD]
[TD="align: center"]2[/TD]
[TD="align: right"][/TD]
[TD="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=D8E4BC]#D8E4BC[/URL] , align: right"]600[/TD]
[TD="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=D8E4BC]#D8E4BC[/URL] , align: right"]600[/TD]
[TD="align: right"]4[/TD]
[TD="align: right"]4[/TD]
[TD="align: right"]3[/TD]
[TD="align: right"]600[/TD]
[TD="align: center"]3[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]6[/TD]
[TD="align: right"]6[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: center"]4[/TD]
[TD="align: right"][/TD]
[TD="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=D8E4BC]#D8E4BC[/URL] , align: right"]112[/TD]
[TD="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=D8E4BC]#D8E4BC[/URL] , align: right"]1500[/TD]
[TD="align: right"]100[/TD]
[TD="align: right"]100[/TD]
[TD="align: right"]6[/TD]
[TD="align: right"]112[/TD]
[TD="align: center"]5[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]200[/TD]
[TD="align: right"]200[/TD]
[TD="align: right"]8[/TD]
[TD="align: right"]1500[/TD]
[TD="align: center"]6[/TD]
[TD="align: right"][/TD]
[TD="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=D8E4BC]#D8E4BC[/URL] , align: right"]112[/TD]
[TD="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=D8E4BC]#D8E4BC[/URL] , align: right"]1500[/TD]
[TD="align: right"]300[/TD]
[TD="align: right"]300[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: center"]7[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: right"]1000[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
</tbody>
5a
[TABLE="width: 85%"]
<tbody>[TR]
[TD]
Worksheet Formulas[TABLE="width: 100%"]
<thead>[TR="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]
[TH="width: 10px"]Cell[/TH]
[TH="align: left"]Formula[/TH]
[/TR]
</thead><tbody>[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]B1[/TH]
[TD="align: left"]=SUM(
INDIRECT("D" &F1& ":D" &F2))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]C1[/TH]
[TD="align: left"]=SUM(
INDIRECT("D1" & ":D" &COUNT(D1:D500)/2))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]B2[/TH]
[TD="align: left"]=SUM(
INDIRECT("D" &F2+1& ":D" &F4))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]C2[/TH]
[TD="align: left"]=SUM(
INDIRECT("D" &COUNT(D:D)/2+1& ":D" &COUNT(D:D)))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]G1[/TH]
[TD="align: left"]=SUM(
INDIRECT("D1:D"&ROUNDUP(COUNTA(D1:D500)/2,0)))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]F2[/TH]
[TD="align: left"]=COUNT(
D:D)/2[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]G2[/TH]
[TD="align: left"]=SUM(
INDIRECT("D"&ROUNDUP(COUNTA(D1:D500)/2,0)+1&":D"&COUNTA(D1:D500)))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]B4[/TH]
[TD="align: left"]=SUM(
INDIRECT("E" &F1& ":E" &F5/2))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]C4[/TH]
[TD="align: left"]=SUM(
INDIRECT("E" &F5/2+1& ":E" &F5))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]F4[/TH]
[TD="align: left"]=ISODD(
COUNT(D:D))+COUNT(
D:D)[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]G4[/TH]
[TD="align: left"]=SUM(
INDIRECT("E1:E"&ROUNDUP(COUNTA(E1:E500)/2,0)))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]F5[/TH]
[TD="align: left"]=ISODD(
COUNT(E:E))+COUNT(
E:E)[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]G5[/TH]
[TD="align: left"]=SUM(
INDIRECT("E"&ROUNDUP(COUNTA(E1:E500)/2,0)+1&":E"&COUNTA(E1:E500)))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]B6[/TH]
[TD="align: left"]=SUM(
INDIRECT("E1" & ":E" &(ISODD(COUNT(E:E))+COUNT(E:E))/2))[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]C6[/TH]
[TD="align: left"]=SUM(
E:E)-B6[/TD]
[/TR]
</tbody>[/TABLE]
[/TD]
[/TR]
</tbody>[/TABLE]