Hello,

I suggest to apply my UDF lfreq to your combined cells Item & Branch:

Introduce a helper column D (Item_Branch):
Enter into D2
=C1&" "&B1
and copy down.

Then select a sufficiently big area anywhere and array-enter
=lfreq(D2:D999)

The function lfreq you can get from http://www.sulprobil.com/html/listfreq.html.

Regards,
Bernd