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Default If formula

I have a project where I am having to report the number of lines, the total
amount and the % based on 5 other criteria...

Legend: ActionLogged Tally $ Amount Percent of Total
Blank 408.00 85,624.03 69.98%
Reissue R 57 8,878.84 9.78%
Pending P 6 4,816.14 1.03%
Undeliverable U 103 12,872.92 17.67%
Do Not Reissue N 9 281.14 1.54%

Subtotal of ActionLogged 175.00 26,849.04

Total Mailed 583.00 112,473.07 100.00%

Now the project manager wants to track and deal with the lines under $15.

LineCount $Amount
Under $15.01 124 1,084.93
(however, This 124 is the total of the lines under $15, I am not sure the
logic to take out the lines that are already populated with Activity entered
of R, P, U, N.
line counte for under : =COUNTIF(I2:I594,"<=15.00")
Sum of the amount : =SUMIF(I2:I594,"<=15.00")

for the "N" line the formula is: =SUMIF(K1:K583,"n",I1:I583)

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