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=IF(COUNTIF(F$4:F$36,"A")=1,COUNTA(F$4:F$36)*5-COUNTIF(F$4:F$36,"A")*2,COUNTA(F$4:F$36)*5)

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=COUNTA(F$4:F$36)*5-COUNTIF(F$4:F$36,"A")*2

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=COUNTA(F$4:F$36)*5-SUMPRDUCT(COUNTIF(F$4:F$36,{"A","B","C"})*{1,2,3})

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B44:B55 = {"A";"B";"C" ....}
C44:C55 = {1;2;3 ....}

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=COUNTA(F$4:F$36)*5-SUMPRDUCT(COUNTIF(F$4:F$36,B44:B55)*C44:C55)