Excel 2003 Help with SUMPRODUCT & finding unique values with conditions

[NewbieDoo]

Hi, this is my first post so I hope someone can help.

My dataset:

Fruit	Item Set	Available
Banana	A1	Y
Apple	A2	N
Banana	A2	N
Kiwi	A2	N
Apple	A1	Y
Peach	B1	Y
Apple	A1	Y
Apple	A1	Y
Apple	A0	Y
Banana	C2	N

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I am using Excel 2003 formula:

=(SUMPRODUCT((B24:B100<>"")/COUNTIF(B24:B100,B24:B100&"")))

to give me the number of available sets = 5 (A0, A1, A2, B1 & C2)

and

=SUMPRODUCT(--(LEFT(A24:A100,5)="Apple"),--(LEFT(B24:B100,1)="A"),--ISNUMBER(FIND("Y",C24:C100)))

to give me the number of sets containing "Apple", beginning with "A" and available "Y" = 4

The output I actually need is 2, that is the number of "A" sets that are available "Y" and contain Apples = 2 (A0 & A1)

Does anyone know how to do this? Any help would be appreciated