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Hello, I may have made this more complex than it needs to be but here goes.

=IF(HOUR(NOW())<12,COUNTIF(J6:J314,"M"),COUNTIF(J6:J314,"P"))

This checks if the current time is less than noon and if it is looks for "M"'s and gives a count and if not it looks for "P"'s and gives a count. Is this what you are looking for?