Rush's formula would have to be entered manually if the range isn't always the same (ie column A has 32 entries, column B has 49 entries, column C has 101 entries etc.).
To have a macro do it automatically the first thing you would have to do is find the last populated cell in each column. After that you would have to count backwards to add the contents of the last twelve cells and then average them. The code could then be copied so that the macro would do that for every column that has data in it.
I'm sorry I don't know the code to do it, I just know it can be done and that's one way to do it