Hi, I have this problem

Problem:
I want to count in how many differents incidents each location took part of.
In each incident a location can participate many times.
I have the info like this,
INC LOC
1 A
1 A
1 B
1 C
1 B
2 B
2 D
2 D

For example, the results in this example is
A: 1. (Participate only in incident 1, it makes no different how many times
it does inside that incident, I don´t need that info )
B: 2. (incident 1 and 2)
C: 1.
D: 1.
I cannot do it with a pivot table, because when counting it will count also
the times within each incident.
Also, when using Index, it won´t count the total.

The problem with the sumproduct functions is that I have several incidents
and several location, that also aren´t fixed. They change.