I would like to thank everyone for their feedback so far it has helped a great deal. one question that I am grappling with is how to make my column values even so I can do a dynamic subtototal.
    Column k       Column R  Column Y    Column AF     Column AM      Column AT
       1                2         4           2             3              5
       3                9         7           8             2              4
       2                3         6           3             5              8
       3                          3                         2
                                  5
 TOT   9                14       25          13             12             17
Column k       Column R  Column Y    Column AF     Column AM      Column AT
       1                2         4           2             3              5
       3                9         7           8             2              4
       2                3         6           3             5              8
       3                          3                         2
                                  5
 TOT   9                14       25          13             12             17
on a monthly basis the column values can fluctuate, the question is how do I use VBA to create a dynamic sum based on the column with the most values.
Dim Rin As Range
Dim Rout As Range
Dim lRa As Long
lRa = Range("i" & Rows.count).End(xlUp).Row
Set Rin = ws.Range("i" & lRa)
Set Rout = ws.Range("I" & lRa)
aCell.Range("I11:P12", "R12:AY12").Copy
Rout.Offset(2, 0).Resize(1, 28).Formula = "=SUBTOTAL(9," & 
Rin.Address(0, 0) & ")"
lR = ws.Range("I" & Rows.count).End(xlUp).Row - 1 ' Finds the last blank   
row
ws.Range("I" & lR).PasteSpecial xlPasteFormats