I need help creating a formula in Excel. I have a file that contains products
in column A with their corresponding location in column B. I want to easily
determine for each product what the LEAST occurences in location are. For
example, A1:A25=apples, A26:A220=paper clips, A221:A222=pens. The
corresponding location for each product are listed in column B. Example,
B1:B10=Maine,B11=NY,B12:B25=Ohio. From this, it's easy to see that "apples"
has only one location occurance located in NY.

I'm hoping this makes sense. Is there a formula that would lookup the values
in column A and return the product with the least # of occurances in the
corresponding range?