How to calculate the elapsed working days between two dates based on more criterias

Hello,

I would like to ask some help from you to calculate the elapsed working days between two dates based on more criterias.
In shortly, I want to know the number of elapsed working days based on Material + actually linked Batch + Highest iteration + "Ok" Status.

For the details and the manually added expected results please see the attached file.

Thank you in advance for your reply!