I have a table of data that I carry out a number of calculations on. However,
I am having a problem calculating one value. Below is a sample of the data:

Job no U C P Machine MRs
88 1 3 1 A 1
88 0 3 2 A 1
88 0 3 3 B 1
99 1 4 1 A 1
99 0 4 2 A 1
99 0 4 3 B 1
99 0 4 4 B 1

U - identifies the number of jobs i.e. 88 is 1 job, 99 is another
C - identifies the number of parts to a job i.e. 88 has 3, 99 has 4
P - identifies the job part number i.e. line 1 is part 1 of job 88, line 2
is part 2 etc...

What I need to calculate is the number of jobs a machine worked on. In the
above example, I need to see:

Machine A = 2 (88 and 99)
Machine B = 2 (88 and 99)

Does anyone know of a formula or even a function that I could create in VBA
that would calculate this number?

Thanks in advance.