Just had a look. It wasn't apparent that the Residuals text boxes are ALL calculated values on form level. The Avg() function placed at the footer of a form/report would perform calculations on what is in the recordset. In your case, art residual (for example) isn't a field in your recorset and as a result you cannot perform any summation or averages on that calculated value.
1. Create a query based on your crosstab (including all the fields)
2. Perform the residual calculations for each subject in the query (as aliased fields)
3. Set this new query as the Record Source of your form
4. Bind the residual fields to the residual controls
5. Avg() based on the residual fields