Well, this macro you pulled down may not get it done unless, that sample is just one of many blocks.
So, if A5 has CODE, A6 has BRAND, etc. then your macro will take care of transposing the data to E1:H1.
Since the original question was about division by zero, please mark it complete and open a new question if you need further help on the data processing itself.
I'd like to offer a suggestion: you have the foundation of the solution in the current macro. Developing solutions is about gaining insight into how VBA accomplishes tasks. Excel is challenging because you not only have to learn code, you also have to deal with worksheet objects (cells, ranges, etc.)
To gain this insight, most of start by doing what you do, grabbing code snippets and analyzing them. You can do this with breakpoints, the F8 key and lots of Debug.Print statements.
How much of this you do determines how quickly you become proficient at handling exceptions and other unexpected macro behavior.