Excel - Count unique values on multiple criteria

Question

My head is just sort of spinning on this and the solution examples. Can someone please provided a solution for this specific issue? Once I see it for what I need then it click

Answer 1

use:

=SUMPRODUCT(((D2:D8="ACH")*(E2:E8="FRAUD"))/(COUNTIFS(C:C,C2:C8,D:D,"ACH",E:E,"FRAUD")+(D2:D8<>"ACH")+(E2:E8<>"FRAUD")))