K12:
=SUM(IF(FREQUENCY(IF($E$8:$E$1006<>"",IF($D$8:$D$1006=K$9,IF($C$8:$C$67=$G12,MATCH("~"&$E$8:$E$1006,$E$8:$E$1006&"",0)))),ROW($E$8:$E$1006)-ROW($B$8)+1),1))
Drad down and accross