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It's a kind of tricky, but it is possible with a helper Range and some concatenation.
What needs to be done:
Create a named range, COLS, to carry the column letters like this:
A
B
C
D
E
.....
If i got it right, you may try using the following formula on 'S3':
=ROUND(AVERAGE(OFFSET(G$3;3*(R3-2);0;3)))
For the cells bellow it, just copy it.
Note that I'm using the level collumn (R) as a ...
Let the raw data be in the first sheet. Then, use the QUERY function to populate the second and the third sheet.
Or, if you need more control, create another sheet for the raw data, and use the QUERY ...
Just for the sake of completeness ...
Insert in cell B1:
=SUM(OFFSET($A$1,0,0,ROW(A1)))
Then, just copy or drag it down.
Note that the answer by rumtscho is much more efficient, though.
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