Give this one a try.
<br /><table cellpadding="2.5px" rules="all" style=";background-color: #FFFFFF;border: 1px solid;border-collapse: collapse; border-color: #A6AAB6"><colgroup><col width="25px" style="background-color: #E0E0F0" /><col /><col /><col /><col /><col /><col /></colgroup><thead><tr style=" background-color: #E0E0F0;text-align: center;color: #161120"><th></th><th>A</th><th>B</th><th>C</th><th>D</th><th>E</th><th>F</th></tr></thead><tbody><tr ><td style="color: #161120;text-align: center;">1</td><td style="font-weight: bold;text-align: center;text-decoration: underline;;">Item</td><td style="font-weight: bold;text-align: center;text-decoration: underline;;">Cust</td><td style="font-weight: bold;text-align: right;text-decoration: underline;;"></td><td style="font-weight: bold;text-align: right;text-decoration: underline;;"></td><td style="font-weight: bold;text-align: center;text-decoration: underline;;">Item</td><td style="font-weight: bold;text-align: center;text-decoration: underline;;"># Cust</td></tr><tr ><td style="color: #161120;text-align: center;">2</td><td style="text-align: center;background-color: #99CCFF;;">Test1</td><td style="text-align: center;background-color: #99CCFF;;">101</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;background-color: #99CCFF;;">Test1</td><td style="text-align: center;;">3</td></tr><tr ><td style="color: #161120;text-align: center;">3</td><td style="text-align: center;background-color: #FF8080;;">Test2</td><td style="text-align: center;background-color: #FF8080;;">102</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;background-color: #FF8080;;">Test2</td><td style="text-align: center;;">1</td></tr><tr ><td style="color: #161120;text-align: center;">4</td><td style="text-align: center;background-color: #00FF00;;">Test3</td><td style="text-align: center;background-color: #00FF00;;">103</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;background-color: #00FF00;;">Test3</td><td style="text-align: center;;">1</td></tr><tr ><td style="color: #161120;text-align: center;">5</td><td style="text-align: center;background-color: #FFCC00;;">Test4</td><td style="text-align: center;background-color: #FFCC00;;">104</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;background-color: #FFCC00;;">Test4</td><td style="text-align: center;;">2</td></tr><tr ><td style="color: #161120;text-align: center;">6</td><td style="text-align: center;background-color: #99CCFF;;">Test1</td><td style="text-align: center;background-color: #99CCFF;;">101</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">7</td><td style="text-align: center;background-color: #FF8080;;">Test2</td><td style="text-align: center;background-color: #FF8080;;">102</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">8</td><td style="text-align: center;background-color: #00FF00;;">Test3</td><td style="text-align: center;background-color: #00FF00;;">103</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">9</td><td style="text-align: center;background-color: #FFCC00;;">Test4</td><td style="text-align: center;background-color: #FFCC00;;">105</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">10</td><td style="text-align: center;background-color: #99CCFF;;">Test1</td><td style="text-align: center;background-color: #99CCFF;;">102</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">11</td><td style="text-align: center;background-color: #FF8080;;">Test2</td><td style="text-align: center;background-color: #FF8080;;">102</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">12</td><td style="text-align: center;background-color: #00FF00;;">Test3</td><td style="text-align: center;background-color: #00FF00;;">103</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">13</td><td style="text-align: center;background-color: #FFCC00;;">Test4</td><td style="text-align: center;background-color: #FFCC00;;">104</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">14</td><td style="text-align: center;background-color: #99CCFF;;">Test1</td><td style="text-align: center;background-color: #99CCFF;;">101</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">15</td><td style="text-align: center;background-color: #FF8080;;">Test2</td><td style="text-align: center;background-color: #FF8080;;">102</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">16</td><td style="text-align: center;background-color: #00FF00;;">Test3</td><td style="text-align: center;background-color: #00FF00;;">103</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: center;;"></td><td style="text-align: center;;"></td></tr><tr ><td style="color: #161120;text-align: center;">17</td><td style="text-align: center;background-color: #FFCC00;;">Test4</td><td style="text-align: center;background-color: #FFCC00;;">104</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">18</td><td style="text-align: center;background-color: #99CCFF;;">Test1</td><td style="text-align: center;background-color: #99CCFF;;">105</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">19</td><td style="text-align: center;background-color: #FF8080;;">Test2</td><td style="text-align: center;background-color: #FF8080;;">102</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">20</td><td style="text-align: center;background-color: #00FF00;;">Test3</td><td style="text-align: center;background-color: #00FF00;;">103</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr><tr ><td style="color: #161120;text-align: center;">21</td><td style="text-align: center;background-color: #FFCC00;;">Test4</td><td style="text-align: center;background-color: #FFCC00;;">104</td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td><td style="text-align: right;;"></td></tr></tbody></table><br /><br /><table cellpadding="2.5px" rules="all" style=";border: 2px solid black;border-collapse:collapse;padding: 0.4em;background-color: #FFFFFF" ><tr><td style="padding:6px" ><b>Array Formulas</b><table cellpadding="2.5px" width="100%" rules="all" style="border: 1px solid;text-align:center;background-color: #FFFFFF;border-collapse: collapse; border-color: #A6AAB6"><thead><tr style=" background-color: #E0E0F0;color: #161120"><th width="10px">Cell</th><th style="text-align:left;padding-left:5px;">Formula</th></tr></thead><tbody><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">F2</th><td style="text-align:left">{=SUM(<font color="Blue">IF(<font color="Red">FREQUENCY(<font color="Green">IF(<font color="Purple">$A$2:$A$21=E2,$B$2:$B$21,""</font>),$B$2:$B$21</font>)>0,1</font>)</font>)}</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">F3</th><td style="text-align:left">{=SUM(<font color="Blue">IF(<font color="Red">FREQUENCY(<font color="Green">IF(<font color="Purple">$A$2:$A$21=E3,$B$2:$B$21,""</font>),$B$2:$B$21</font>)>0,1</font>)</font>)}</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">F4</th><td style="text-align:left">{=SUM(<font color="Blue">IF(<font color="Red">FREQUENCY(<font color="Green">IF(<font color="Purple">$A$2:$A$21=E4,$B$2:$B$21,""</font>),$B$2:$B$21</font>)>0,1</font>)</font>)}</td></tr><tr><th width="10px" style=" background-color: #E0E0F0;color: #161120">F5</th><td style="text-align:left">{=SUM(<font color="Blue">IF(<font color="Red">FREQUENCY(<font color="Green">IF(<font color="Purple">$A$2:$A$21=E5,$B$2:$B$21,""</font>),$B$2:$B$21</font>)>0,1</font>)</font>)}</td></tr></tbody></table><b>Entered with Ctrl+Shift+Enter.</b> If entered correctly, Excel will surround with curly braces {}.
<b>Note: Do not try and enter the {} manually yourself</b></td></tr></table><br />