I am having major trouble with a countif formula

My Sheet looks like this

A B C D
1 Call AM 136
2 Call AM 50
3 Net AM 38
4 Call CU 150
5 Net CU 32
6 Net CU 12
7 Call EF 145

I want another cell to do the following: COUNTIF B1:B600 = "AM", COUNT THE
AMOUNT OF CELLS THAT ARE OVER 30.

also figured to throw this in the mix too - IF A1:A600 = Call and B1:B600 is
"Am", Count THE AMOUNT OF CELLS THAT ARE OVER 30.


The problem with this is that I have two worksheets full of this data and i
have about 80 "UNITS (i.e. AM, CU)" that I am working with... so manually
counting them is kind of out of the question.


Thanks again everyone

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