The sum of all quarters is 4.009 which will be divided by 4 to get the average which is 1.00225.
So my question is if the average is 1.00225 why they are using only 0.00225?
Note: Instead of summing to zero, as with addictive approach, the averages should sum(in this case) 4.0,1.0 for each of the four quarters. This is confusing me.