| A | B | C | D |
| 1 | Product Code | State | Quality | |
| 2 | A1 | HP | A | |
| 3 | A2 | MP | A | |
| 4 | A3 | UP | A | |
| 5 | A4 | UP | B | |
| 6 | A5 | UP | B | |
| 7 | | | | |
Which of the following EXCEL formulae can be typed in Cell D1 to answer the question: How many different product codes form UP are of Grade "A" quality?
A. = COUNTIFS (B2 : B6, "=UP", C2 : C6, "=A'')
B .= COUNTIFS (C2 : C6, ''= A'', B2 : B6, ''=UP'')
C. = COUNTIFS (B2 : B6, "UP", C2 : C6, "A'')
Choose the correct answer from the options given below :