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Default Excel, two text fields equal the number 1 per occurance

I am in need of help with an excel function. Here is some sample data.

Don coffee
James coffee
Joe tea
Sally coffee
Don tea
Sally tea
Sally tea
Don coffee

I need these two columns to be conditional in that If Don drinks tea that
equals one occurance. The data I need would show that Don drinks tea "1", Don
drinks coffee "2". Sally drinks tea "2", Sally drinks coffee "1".

Can anyone please help me? Thanks.
 
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