IF ELSE vs SWITCH for multiple years

I am trying to do a ratio-based calculation using DAX in Power BI.

Say, the column name is [2023 Cost],[2022 Cost],[2021 Cost], [YYYY Cost] and there is a fixed value: [Target Cost]

What is the appropiate DAX/ formula for this condition(s):

If there is a value (non-blank) in [2023 Cost], it will calculate [2022 Cost]/[Target Cost];

If not (meaning [2023 Cost] is blank), it will take the Y+1 value -> [2022 Cost]/[Target Cost];

If not (meaning [2022 Cost] is blank), it will take the Y+2 value -> [2021 Cost]/[Target Cost];

so forth until [YYYY Cost],

if else (no value is recorded), it will display 0]

Should I use nested IF and/or SWITCH functions?

Thanks