CountIFS with one of the conditions being a non blank cell (HELP PLEASE)

To best describe or illustrate your problem you would be better off attaching a dummy workbook. The workbook should contain the same structure and some dummy data of the same type as the type you have in your real workbook - so, if a cell contains numbers & letters in this format abc-123 then that should be reflected in the dummy workbook.

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Try this :

in cell B11> =COUNTIFS(B2:B9,"M",A2:A9,"*?")
in cell B12> =COUNTIFS(B2:B9,"F",A2:A9,"*?")

or

in cell B11> =COUNTIFS(B2:B9,"M",A2:A9,"<>"&"")
in cell B12> =COUNTIFS(B2:B9,"F",A2:A9,"<>"&"")

=COUNTIFS($B$2:$B$9,"m",$A$2:$A$9,"<>")
=COUNTIFS($B$2:$B$9,"f",$A$2:$A$9,"<>")

or

=COUNTIFS(B:B,"m",A:A,"<>")
=COUNTIFS(B:B,"f",A:A,"<>")