It's difficult to know if any answer is correct without seeing the data or a packaged workbook to understand the context and specifics of the problem. Would you be able to post either of those (using dummy data)?
Right off, I'm wondering if a simple calculated field with the following code would work You would want to have "Indicators" on the Rows (or columns).
SUM(Sales) / SUM(Units)
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@Joshua - I'm pretty sure what Armando is describing is unpivoted data, so the suggested calc would only return Null, since with Indicators on Rows in one row Sales would be Null, and in the other row Units would be Null.
@Armando - I think you'd have to build your measures, so for example:
SUM(IF [Indicator] == "Sales" THEN [Value] END)
SUM(IF [Indicator] == "Units" THEN [Value] END)
However, for these calcs to work you would *not* want to have the Indicator field on Rows, Columns, the Pages Shelf, or Marks Card.