Frank Alonso wrote:
I have a need to write a formula that counts how many hours someone has spent
working on a particular type of equipment. I have the information in two
cells, one containing the total hours, and one contains the type of
equipment. there are hundreds of employees working on 4 types of equipment
over a 14 day period. I need to be able to quantify how many hours each
employee has worked on each type of equipment. Is there a formula that can
look at the two cells and quantify the hours based on the second cell
(equipment)?

Try SUMPRODUCT for subtotals over two or more conditions:
http://xldynamic.com/source/xld.SUMPRODUCT.html

Or try a pivot table for an instant big picture.