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Default Sum Product

I'm trying to write a sumproduct formula that will look up a specific project
and P&L line item, then count the number of times there is a value in a
certain row. Some cells have no value, some have zeros but I just want to
know the number of times the cell in that row has a positive or negative
value. The columns range from D:BW so the max I could have would be 72. The
formula I have now is:

SUMPRODUCT((Master!$A$2:$A$2000=$B$4)*(Master!$B$2 :$B$2000=$B52)*(COUNTIF(Master!$D$2:$BW$2000,"0") ))

The countif formula is giving me an answer of 20,100 where I'm looking for
the number 40.

Can anyone help guide me in the right direction?

Thanks much.
 
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