Need DAX script to make table

I need to produce the table 'Desired Output' from the data in the tables 'Results' and 'Guidelines'.

• 'Results' is a table of chemical concentration results.
  • 'Factory' is the factory where the chemical was sampled.
  • 'result type' is the type of sample.
• 'Guidelines' is a table of health guidelines for the various chemicals. Chemical concentration results should be below the guidelines to ensure public safety.
• The table 'Desired Output' presents the number of results above guideline for each chemical at each factory, for result types K and L but not result type J.
• Many chemicals don't have guidelines, so those chemicals are left out of the table 'Desired Output'
• Where the number of results above guideline for a given chemical at a given factory (for result types K and L) is zero,  the entry in 'Desired Output' is a blank rather than zero
• Where a chemical has no results above guideline at any factory (for result types K and L), that chemical is left out of the table 'Desired Output'. In the example below, chemicals c and d are left out of 'Desired Output' for this reason.