Count based on criteria

Wanted to count based on two criterias:

So on column U for Jan.  I wanted to count everything that came in Jan (Column L) for cell U2 and count everything that is Late in Jan for cell U3 based on column K (LATE) and the month in column L.  I added some numbers for example.  Wanted to do this for every month.

See attachment.
C--Users-lfreund-Downloads-EE--COUN.xlsx