Maybe a pivot table
cost center as rows
column b as columns
anything that shows in all rows as your data
right-click in the data section and field settings are count.

"Scott@CW" wrote:

I have a spreadsheet with 26 columns. In one columns A I have cost center
information. In Column B I have a A or L indicator. I want to add how many
times a certain groupings of cost centers appear with "A". It could be
anywhere from 1 to 7 cost centers per group. I have been using Sumproduct,
but it does not work in this case for me.