need a formula to group

[vedantaher]

COLUMN1	COLUMN2
D	PU-6
B	PU-3
D	PU-3
D	PU-7, PU-6
B	PU-2, PU-3, PU-3
B	PU-2, PU-3, PU-2
B	PU-6, PU-7, PU-7
B	PU-1, PU-3, PU-4, PU-5, PU-7, PU-4

so there are 2 groups group B and group  D each has values ranging from PU-1 to PU-8 i want them to count (Frequency of each) in following format.

	D	B
PU-1
PU-2
PU-3
PU-4
PU-5
PU-6
PU-7
PU-8

[#2]

@vedantaher 

=SUMPRODUCT((E$1=$A$2:$A$9)*(LEN($B$2:$B$9)-LEN(SUBSTITUTE($B$2:$B$9,$D2,"")))/LEN($D2))

You can try this formula.