Can anyone please help me in developing a a single/same formula in "C" that
could count the total linked cells. Lets take an example, "A" represents
Executives, "B" represents their Heads and "C" should be reflecting the span
of total control over the staff strength:

A B C
P - 17 (4 VPs, 6 AVPs, 6 Officers & 1 Asst.)
VP1 P 9 (3 AVPs, 5 Officers & 1 Asst.)
VP2 P 3 (2 AVPs & 1 Officer)
VP3 P 1 (1 AVP)
VP4 P 0 (No subordinate)
AVP1 VP1 3 (2 Officers & 1 Asst.)
AVP2 VP1 2 (2 Officers)
AVP3 VP1 1 (1 Officer)
AVP4 VP2 1 (1 Officer)
AVP5 VP2 0 (No subordinate)
AVP6 VP3 0 (No subordinate)
Officer1 AVP1 1 (1 Asst.)
Officer2 AVP1 0
Officer3 AVP2 0
Officer4 AVP2 0
Officer5 AVP3 0
Officer6 AVP4 0
Asst.1 Officer1 0

Please Urgent Help is required!

Kindly, note that the rows may be in any order.