How many unique directors with an average earnings of 2 and a quality of 3 have not made comedy films? List them.
SELECT DISTINCT T1.directorid FROM directors AS T1 INNER JOIN movies2directors AS T2 ON T1.directorid = T2.directorid WHERE T1.d_quality = 3 AND T1.avg_revenue = 2 AND T2.genre != 'Comedy'