Filter for multiple values in one cell

KubenM 
Sorry for the late response. I was trapped in a couple of meetings. I hope the following is what you're looking for.

Count of BE Key = 
CALCULATE ( 
    COUNTROWS ( VALUES ( 'Table'[BE Key] ) ),
    FILTER ( 
        'Table',
        VAR SelectedValues = VALUES ( FilterTable[Item Value] )
        VAR String = 'Table'[Fixed Version]
        VAR Items = SUBSTITUTE ( String, " , ", "|" )
        VAR Length = COALESCE ( PATHLENGTH ( Items ), 1 )
        VAR T1 = GENERATESERIES ( 1, Length, 1 )
        VAR T2 = SELECTCOLUMNS ( T1, "@Item", PATHITEM ( Items, [Value] ) )
        RETURN
            COUNTROWS ( INTERSECT ( T2, SelectedValues ) ) 
    )
)