Count unique matching items as a calculated column - powerbi

Question

I have two tables are Data and Report.
Data Table:
In Data table contain two columns are Item and status.
The item column contains duplicated entry and the item column contains text and number or number only or text only.
The status column contains two different text/comments, "Okay" and "Not Okay"
The report table
In the Report table, I updated both comments/text as "Okay" or "Not Okay".
I would like to create a new calculated column in the report table in order to get the unique count according to the comments based on the data table columns item and status.
In Excel, I am applying the following formula
F2=SUM((FREQUENCY(MATCH(A$2:$A$19&"",$A$1:$A$19&"",0)*($B$2:$B$19=$D3),ROW($A$2:$A$19))>0)+0)-1
in order to get my final result.
I don't want measure solutions.
DATA TABLE:
REPORT TABLE:
EXCEL LOGIC:

Answer 1

This is much easier in DAX than in Excel and there are many ways to do it.
Here are some possibilities with different approaches:
Desired Result =
VAR Comment = REPORT[COMMENTS]
RETURN
CALCULATE (
DISTINCTCOUNT ( DATA[ITEM] ),
DATA[STATUS] = Comment
)
Desired Result =
COUNTROWS (
SUMMARIZE (
FILTER ( DATA, DATA[STATUS] = REPORT[COMMENTS] ),
DATA[ITEM]
)
)
Desired Result =
SUMX (
DISTINCT ( DATA[ITEM] ),
IF ( CALCULATE ( SELECTEDVALUE ( DATA[STATUS] ) ) = REPORT[COMMENTS], 1, 0 )
)