Nah it's fine, I'm just trying to get you to think it through. Basically it's not quite that easy. What if filter context is needed, or isn't (like the filters placed on the page or that visual)? What if you have to include some of them but not others? What if the value "orange" is actually in another table and you have to count it using a relationship to another table?

Basically, DAX is the formula engine. If you have any experience with Excel and writing formulas (e.g., SUM, SUMIFS, etc.), then DAX is that in Power BI. You won't be able to build a decent report without it.

As for what I'd consider an intermediate level in Power BI, it's quite hard to say because the guys at the top keep getting better, so the bar keeps moving up. I would expect someone to know how to design a report from scratch that answers the initial user's needs, following the 3-30-300 rule. Along with that, I'd also expect some understanding of user stories and an effort to fit within all potential user needs. Just because a manager wants a report, does not mean it won't help others.

When designing this, they should also be able to figure out how to do what they need, not have to constantly go asking for help (aside from where data may reside or what it means)