I am not having 10. So, below are the steps, follow and see if this could help you.
1) Create a calculated field as SUM(Capacity)/AVG(Capacity).
2) Just place this as text shelf.
3) Put Business Group and Manager in Row shelf.
tried this solution does not help me
Its not working because you have different number of Employees in the Employee Master and Capacity.
You have Pratap, Sanket, Sireesha, Suman extra in Employee Master and thats why the AVG Calculation is not matching. If you don't want to consider these employees in the Avg calculations then you should filter them at the data source level. Then your calculations works fine.
You can check the data source filter like this. Just right click on the data source.
then select Add filter, select Employee Name and exclude those names that you don't want to consider for Avg calculations.