GREAT!

ONLY IN "USAGE" COLUMN "B" THE TIMES THAT THE ITEM IS ENTERED FOR THAT MONTH MUST BE CALCULATED. I USED THIS 
=COUNTIFS(Sheet2!$E:$E,Usage!$A$1,Sheet2!$D:$D,Usage!A3)
THIS IS AWESOME! THANK YOU VERY MUCH FOR ALL THE TIME AND EFFORT YOU PUT INTO THIS SO FAR. YOU ROCK!

ALL I NEED NOW IS ANOTHER SHEET WHERE THE AVERAGE TIMES EACH ITEM COMES UP OVER THE MONTH THERE ARE DATA ENTERED FOR I.E. IF THE ITEM "ERTJIES 250G" SHOWS A 6 IN THE USAGE SHEET IN COLUMN B WITH THE ABOVE FORMULA APPLIED UNDER FEBRUARY AND A 2 UNDER MARCH THE AVERAGE IS 4 AND SO ON FOR EACH ITEM, BUT ONLY FOR THE MONTHS THAT ACTUALLY HAVE DATA ENTERED.