To Count or not to Count

I have a resource planning ***. In column A, I have a drop menu which
allows the user to select a job position which the think they may need. In
column S, they can put the estimate hour for that job. Column S is for
January.
I would like to count the entires in column S which equate to an entry in
column A. I have tried countif, counta, nested if formulas...I am stumped.
The logic should be "if there are entries in column A, count the
corresponding entries in column S. Also, there is the same drop menu in
column C, which allows the user to indicate that they have an actual resource
with the desire job position assigned, and then the estimate or actual hours
for that assigned resource would also go into column S (or for in the column
for the month in question). So, column S could have entries for planned
resources and for assigned resources.

Any help is appreciated...my brain hurts at the moment.
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