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Sub TEST()
Dim A, xD, T$(1), N&(1)
Set xD = CreateObject("Scripting.Dictionary")
T(0) = Mid([¤u§@ªí2!b3], 1, 1)
T(1) = Mid([¤u§@ªí2!b3], 2, 1)
For Each A In Range([¤u§@ªí1!c2], [¤u§@ªí1!c1].Cells(Rows.Count, 1).End(xlUp)).Value
¡@¡@If A = "" Or xD(A) = 1 Then GoTo 101
¡@¡@If InStr(A, T(0)) Then
¡@¡@¡@¡@If InStr(A, T(1)) Then N(1) = N(1) + 1 Else N(0) = N(0) + 1
¡@¡@End If
¡@¡@xD(A) = 1
101: Next
[¤u§@ªí2!A5] = N(0)
[¤u§@ªí2!A6] = N(1)
End Sub

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Sub TEST()
Dim A, xD, Arr, Brr, j&, Jm&, k%
Set xD = CreateObject("Scripting.Dictionary")
Arr = [¤u§@ªí2!A3:N3]
ReDim Brr(1 To 2, 1 To UBound(Arr, 2))
For Each A In Range([¤u§@ªí1!c2], [¤u§@ªí1!c1].Cells(Rows.Count, 1).End(xlUp)).Value
¡@¡@If A = "" Or xD(A) = 1 Then GoTo 101
¡@¡@Jm = 1
¡@¡@For j = 3 To UBound(Arr, 2) Step 2
¡@¡@¡@¡@If InStr(A, Arr(1, j)) Then Jm = j: Exit For
¡@¡@Next j
¡@¡@If InStr(A, "V") Then k = 2 Else k = 1
¡@¡@Brr(k, Jm) = Brr(k, Jm) + 1
¡@¡@xD(A) = 1
101: Next
[¤u§@ªí2!A5:N6] = Brr
End Sub

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For Each A In Range([¤u§@ªí1!c2], [¤u§@ªí1!c1].Cells(Rows.Count, 1).End(xlUp)(3)).Value