A
=CONT.SE(B2:B8,"=M",C2:C8, ">40")
B
=CONT.SE(B2;B8;"M";C2:C8;">40")
C
D
=CONT.SES(B2;B8;"M";C2:C8;">40")
E
=CONT.SES(B2:B8;"=M";C2:C8;">40")