double filter for same dimension

First of all, you need to create two disconnected dimensions for Material:

Slicer1 = DISTINCT(Invoice[Material])

and

Slicer2 = Slicer1

Then make inactive relationships to you Invoice table:

Inactive relationships

Then your measure Cost-1 will be:

Cost-1 =
IF (
    [Type Value] = 2,
    CALCULATE (
        SUM ( Invoice[Cost] ),
        USERELATIONSHIP ( Invoice[Material], Slicer1[Material] )
    ),
    CALCULATE (
        SUM ( Invoice[Cost] ),
        USERELATIONSHIP ( Invoice[Material], Slicer1[Material] ),
        CALCULATETABLE (
            VALUES ( Invoice[Invoice] ),
            USERELATIONSHIP ( Invoice[Material], Slicer2[Material] )
        )
    )
)

and another almost the similar:

Cost-2 =
IF (
    [Type Value] = 2,
    CALCULATE (
        SUM ( Invoice[Cost] ),
        USERELATIONSHIP ( Invoice[Material], Slicer2[Material] )
    ),
    CALCULATE (
        SUM ( Invoice[Cost] ),
        USERELATIONSHIP ( Invoice[Material], Slicer2[Material] ),
        CALCULATETABLE (
            VALUES ( Invoice[Invoice] ),
            USERELATIONSHIP ( Invoice[Material], Slicer1[Material] )
        )
    )
)

as you can see, they differ only for relationships selected.