Multiple filters with CALCULATE (COUNTROWS(FILTER (VALUES

I'm trying to find a way to show where I have SKUs with sales but no forecast and also SKUs with forecast but no sales, for any given product.  This way it alerts me if I have forecast on the wrong SKUs.   For example, where I am forecasting on SKU A but I am actually selling on SKU B.

I've broken it into steps: 

1: count number of SKUs with sales in last 3 months but no forecast

2. count numbers of SKUs with forecast in next 3 months but no sales

3. if both above steps are >0, display product in table

This is the formula I have started withn for step 1.  It shows SKUs with sales > 5 in last 5 months - but how do I add the filter to ensure it also excludes SKUs with forecast?

No. SKUs Sales = CALCULATE (
    COUNTROWS(
        FILTER (
            VALUES ( 'Fact APO'[L8 SKU] ),
            CALCULATE (
                SUM ( 'Fact APO'[Billed Sales EU] )
            ) > 5
        )
    ),
    DimDate[Rolling12] = "Last 3 Months"
)

The second formula shows SKUs with forecast >5 in next 3 months.  But how do I exclude thse which also have sales?

No. SKUs Fcst = CALCULATE (
    COUNTROWS(
        FILTER (
            VALUES ( 'Fact APO'[L8 SKU] ),
            CALCULATE (
                SUM ( 'Fact APO'[FTBP EU] )
            ) > 5
        )
    ),
    DimDate[Rolling12] = "Next 3 Months" 
)

Essentially, I'm having issues putting the two formulas together.

Thanks for the help