Or use
Data Text to Columns Delimited Comma
Add your own row and column headers.
Then use
Data Pivot Table Multiple Consolidatation Ranges.

In Pivot Table Wizard Layout,
drag the Row and Column button off the diagram and
place the Value button where the Row button used to be.
Again, drag the Value button to the Data area and right click it
to select Count of Value.
In Pivot Table Wizard Options Uncheck Grand Totals