Count cells with criteria in merged cells

Hi there,

I do have the following problem, where I didn't find a solution yet:

I have a long spreadsheet full of data, unfortunately with merged cells. The merged cells have a priority assigned, and I want to count how many cells in another column have this special priority.

In this example, I want to know how many components have priority X, and how many of priority X are green/red (Done/Undone).

To count the coloured ones I found a working VB module for. But not if a special condition (in this case priority) has to be match as well.
So I thought I just continue with the amount of components, because they're already filtered then by priority.

I cannot unmerge all the cells, because there will be several update spreadsheets sent to me, so I'd have to do it again and again...

Hope the problem is clear, any help is much appreciated!

Cheers,
George