Creating a measure to indicate Remarks on a multilevel matrix (2 categories) from a different table

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I have a query (Excel file) of expenses categorized by location on cost category, and time period. I also have a separate query (SharePoint list) containing all these and remarks on the variances per cost category.

I want the matrix to show the expenses, with location and category on rows, and the remarks measure.

The remarks on the cost category should show the variance per cost category from the SP List. But on the location category, it should show the remarks on the cost category with the biggest variance (absolute value) in that location.

Variance is a measure, and the rest are columns.

matrix sample

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