(A1:A10="Ford") becomes a logic function equaling true for each cell A1 to
A10 which has Ford in it. and false when it does not the same logic for
(B1:B10="June")
in calculations True is treated as a 1 and false is treated as 0
if you would enter in a cell
=(A1="Ford") you would get a True or False response If however you entered
=--(A1="Ford") you will get a 1 or 0 response

A lot of people prefer to use
=SUMPRODUCT(--(A1:A10="Ford")*--(B1:B10="June"))

"Jason" wrote:

I understand the standard use of "SUMPRODUCT". But the following application
confused me.

=SUMPRODUCT((A1:A10="Ford")*(B1:B10="June"))

What this function does is to count the number of Fords sold in June. I have
no idea how it works based on my understanding of basic use of the function.

Any help will be appreciated.

Jason