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Oww that is right,
Try:
FNR==1{ incr=NF/12 }
If NF is the same for every line in the file

In the BEGIN section NF is not yet initialized..

And remove the NR>1 condition

So:
awk ' FNR==1{...

Try:
print incr
awk does not use a $ sign to get the value stored in the variable..