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TocogroupFlag for United Kingdom of Great Britain and Northern Ireland

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How do I perform COUNTIFS on a range of merged cells in Excel 2010

Hi,

Is it possible to perform a COUNTIFS operation on a range of cells which include merged cells. For example, if i want to tally occurrences using two conditions: one on a range of merged cells, and the other on a range of single cells.

I've attached an example of the worksheet with my COUNTIFS formulae which don't tally correctly.

Thanks
Toco
Tests-and-Summary.xlsx
SOLUTION
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barry houdini
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Many thanks for both solutions. Hope you don't mind if I split the points as Barry explained the problem and Andrew provided an alternative solution.
Much appreciated to you both