Apply filters within a formula / IF statements?



I am trying to apply some filters within a formula but I'm not quite sure which ones to use. I've tried using if, minimum, and a few others but it comes back as unparseable.

Column A = Person Name (values = Ann, Dan, Stan)

Column B = Event Type (values = Internal, External)

Column C = Cost (values = any amount in US dollars)

I am trying to return the minimum cost (column C) IF Column A = Ann AND Column B = Internal.

And once that works, would also want to calculate the average cost using the same filters (Column A / Person Name = Ann AND Column B / Event Type = Internal).

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