SQL query to PowerQuery M language/code

Hello! I am looking to achieve similar SQL query in PowerQuery M language/code

I know its simple in DAX using 'CALCULATE' function but all the data needs to be imported to report

I am dealing with the huge amount of 'Factless Fact Table data' and can't really efford to load everything to the report which is exceeding the PowerBI PRO size limits

Tried DirectQuery but facing performance issues (my source is Azure MSSQL DB General Purpose: Gen5, 2 vCores). Any suggestions on performance tuning is also welcome

But I really need help on PowerQuery, appreciate in advance

EXMAPLE QUERY-1
SELECT
COUNT( DISTINCT Id ) AS Assigned,
COUNT( DISTINCT Id + IIF( Response=1, '1', null )) AS Processed,
COUNT( DISTINCT Id + IIF( Response=0 AND IsDuplicate=1, '1', null )) AS Duplicate
FROM TABLE WITH (NOLOCK)
WHERE Category='xyz' AND CustomerId=123 AND Type='I' AND Status IN (1,2,3) AND [Date] BETWEEN '2021-06-01' and '2021-06-02'

EXMAPLE QUERY-2
SELECT
COUNT( DISTINCT Id ) AS Assigned,
COUNT( DISTINCT CASE WHEN Response=1 THEN Id ELSE NULL END) AS Processed,
COUNT( DISTINCT CASE WHEN Response=0 AND IsDuplicate=1 THEN Id ELSE NULL END) AS Duplicate
FROM TABLE WITH (NOLOCK)
WHERE Category='xyz' AND CustomerId=123 AND Type='I' AND Status IN (1,2,3) AND [Date] BETWEEN '2021-06-01' and '2021-06-02'

Lastly, I have tried most of the Azure performance techniques and PowerQuery community for M code but am unlucky.