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=COUNTIFS('MARET 2015'!C2:C387;"BWL";'MARET 2015'!G2:G387;"Panca";'MARET 2015'!

B
2:B387;"PM")
=COUNTIFS('MARET 2015'!C3:C388;"BWL";'MARET 2015'!G3:G388;"Panca";'MARET 2015'!B
3:B388;"FUS")+COUNTIFS('MARET 2015'!C3:C388;"BWL";'MARET 2015'!G3:G388;"Panca";'
MARET 2015'!B3:B388;"FUP")