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Default Countif? or IF statement??

I would like a formula that will look at column B and look for dept 1234 and
then look at column D to see how many of them have an X in that column and
give me the resulting number.

I am looking to do the same with the dept # and blanks in column D and then
also with dept# and M in column D.

We have about 25 different dept. numbers and 300+ people so am trying to
automate the attend (x) and made up (M) calculations for each dept.


B C D E
Dept Jan Feb
1234 X
4567
1234 X
8921 M
1234
1234 M

Any help will be greatly appreciated!

Thanks,
Angie
 
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