I have two columns (A:B) that I am trying to do a countif statement for, but
can seem to figure it out. In column A I have "A's" and "I''s" and in
column B I have numbers 1 - 198.

Example
A B
a 150
i 120
a 30
i 150

Result
a i
=150 1 1
=120 1
=90
<90 1

TFTH...