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Sum of Plan: =SUM(IF((F$3:R$3>0)*(F$3:R$3<TODAY()), E7:Q7))
Average of Plan: =AVERAGE(IF((F$3:R$3>0)*(F$3:R$3<TODAY()), E7:Q7))
Sum of Actual: =SUM(IF((F$3:R$3>0)*(F$3:R$3<TODAY()), F7:R7))
Average of Actual: =AVERAGE(IF((F$3:R$3>0)*(F$3:R$3<TODAY()), F7:R7))
If you have Excel 2019 or earlier, confirm each of these formulas by pressing Ctrl+Shift+Enter.