I would add a couple of helper columns :
- one to separate out the model (e.g. CHALLENGER 350) from the serial number (in Column D):
Formula:
=LEFT(C3,FIND("#",SUBSTITUTE(C3," ","#",LEN(C3)-LEN(SUBSTITUTE(C3," ",""))))-1)
- one as the reciprocal of the count of matching values, to allow a distinct count (in Column E):
Formula:
=1/COUNTIF($C$3:$C$41,C3)
Then use a SUMIF, to count the distinct values for each model.
Formula:
=SUMIF($D$3:$D$41,"CHALLENGER 350",$E$3:$E$41)
See Sheet2 in my attachment for details.
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