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Default Counting instances based on two criterias

I need some help trying to count instances based on two criterias. I
have a worksheet that holds a list of records and who owns the records
and their employee number. I am trying to find a formula that will
count the humber of records a department owns and whether the record
owner is a full time employee or a contractor (based on emplyoee
number). I have tried using a Sum(If(),If()) type of function, but I
am unable to use a wildcard in the if statement, therefore it doesn't
work. The main problem I am having is determining if the record owner
is a contractor, by the cnt* in their employee number.

Any ideas????

Thanks in advance.

 
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