Unique Count With Multiple Criteria

For example, each job has a specific ref number and within that job ref number there is a number of lines of data, some of which we ignore and some of which we include. Each job will have a planning time using an old methodology (Planning A), a planning time using a new methodology (Planning B) and an actual time. There are a few other variables too such as the category of work.

I am trying to count the number of each unique ref no. within the sub category of work I am looking at (there are circa 50 sub categories of work). Each ref no. will only have 1 combination of work cat and sub category.

For example: ....