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Default Satisfy 2 and more criteria

I have a situation where there needs to be 2 conditions satisfied.

In column A:A, there are a list of stores. 10 stores of one type and say 15
stores of another type although I have multiple store types. In column B:B
is the cost associated with each store. The objective here is to compare the
cost associated with each store this year vs last year for each store type
satisfying certain conditions. In column C:C is the bench data (last year's
data). Not all the stores have bench data to compare to so in that case I
have done a vlookup and if formula to state "No bench data" where this is
the case.

What I now need to do is for a particular store type, I want to count the
data only if it Store Type A, Store Type B etc and only for those sites that
have bench data and likewise the sum.

So for example if there are 10 stores all of type A but only 7 have bench
data from the prior year then I want the count to be 7 (not 10) and likewise
the sum for only those stores that have bench data from the prior year.

Any help most appreciated.

Mark



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