Formula not capturing information

[datadummy]

I have a countifs formula that is as follows =COUNTIFS($B73,"May",$C73,"N") and each of the cells has the necessary data entered to be counted but its not counting. After trial and error I have determined that its not counting because cell B73 has multiple entries May and July so I am wondering how do I still account for the May entry while still allowing for multiple entries in B73?

 

[Joe4]

Why would you be using a COUNTIFS function on a single row? It is usually applied on a whole range of rows (otherwise your count will just be 1 or 0).
Do you just want to see if the word "May" appears anywhere in cell B73 and C73 is equal to "N"?

If so, you could use either of these to return the count (of 1 or 0):
=COUNTIFS($B73,"*May*",$C73,"N")
=ISNUMBER(SEARCH("May",$B73))*($C73="N")

or this to return TRUE or FALSE
=AND(ISNUMBER(SEARCH("May",$B73)),($C73="N"))

 

[Fluff]

If you are trying to find out how many times May exists in the cell, try something like
=IF(C73="n",(LEN(B73)-LEN(SUBSTITUTE(B73,"May","")))/3,0)