Get the dynamic comparable spend based on common value on selected years

Hello, 

I just want to request any help on how can I create a report that will show the comparable spend = Site Id & Internal Part Number combination between two selected years.

On below example, the Total USD Spend is the total 2024 spend while the Comparable USD Spend is the comparable spend of 2024 compared to 2023 recurring purchases (Site Id & Internal Part Number combination).

I am aiming to have this kind of report that I just did manually in excel. 

I uploaded here the sample data:

https://docs.google.com/spreadsheets/d/1gt14nqorF8fKtCMR8xacnDigtAABsOtC/edit?usp=sharing&ouid=116839261107719701663&rtpof=true&sd=true