Calculacted KF at cube or report level

How can I achieve this?

HANDLING UNIT (Handling Unit Number- CHAR 10)

Restricted with RECTY=3 & ACTIV=2 Sort on HU and count distinct

The action to be performed is the Handling Unit should be first restricted by Info Obj RECTY=3 and ACTIV=2 Then sort on HANDLING UNIT and count No of Distinct Handling Units.

How can i acheve this...

can i acheve this at cube leve or at report level

Thanks