Index and match between to cells of data in the same row

[SPIG]

Hello all, good afternoon

Im looking for some help on matching 2 cells of data to show a value from a different sheet within the workbook. Currently i have the below formula to match a certain criteria and this works,
=INDEX('TREE BAG P+L'!A3:BA3,MATCH(VLOOKUP('TREE BAG P+L'!BB3,'SKU# DATA'!$B$1:$C$6,1,0),'TREE BAG P+L'!$A$2:$BB$2,0))

But what im trying to do now for example is
if A2 is C2 in sheet 1, then it needs to be "X cost" associated to those 2 values but match a different field

If you look at my example you can see what I'm indexing and see what I'm trying to achieve.

Thanks for your time

[José Augusto]

Try this formula in D2

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[SPIG]

That is close. It works for that particular match
I would have to change it all the time though. The end of the formula shows +3 which worked great for the 1 row... others would have to be +4 or +2. The values that it matches are not always +3

[SPIG]

I figured it out-
I just added another column to match the index value and used my first formula and it worked perfect...
Thanks all for looking