# Independent answer check

E2:E5 should be WX-10|East, WX-10|West, AX-20|East, AX-20|West. With G2=WX-10 and G3=West, =XLOOKUP(G2&"|"&G3,E2:E5,D2:D5,"Not found") returns $24. Change G3 to East and it returns $18. All four composite keys occur once.

Independent key lookup: (WX-10, West) maps only to row 3 and price 24; (WX-10, East) maps only to row 2 and price 18. SKU-only lookup takes the first WX-10 row, price 18.