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Get a Distinct Count of accounts that are over budget

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I have a very detailed set of information (by transaction) from our General Ledger and am trying to compare the sum of the actuals (an example is seen below) to a forecast. I have all of the data in one table with Actual as one column and Forecast as another. What I am trying to show is a count of how many accounts out of the total are over budget. Basically a count of all of the items in the Measure column that is a "Y". I want to do that in a Gauge visualization. Any help will be greatly appreciated!

 

 

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