Need Help with Excel Count Function

A couple of comments...

1) In B133 your formula is working WAY too hard. This formula will do the same thing with much less plumbing:
=COUNTIF(B$1:B$120, $A133)
....copied down and across that table.


2) The only way to create these drop downs is to create each one somewhere in the sheet as a Data Validation drop down source. I've constructed the first two for you down below for Front Office and Guest Service Center. You will need to create the rest.

Notice the Data Validation in B150 is List = B$159:B$162 with no $ in front of the column reference? This makes it easy to copy B150 to the right and the drop downs adjust themselves for each column.