You could try the following..

In the first sheet add some extra column headings that are the same as
the headings from the second sheet that are not already in the first
sheet.

In the second sheet insert some blank columns so everything lines up
with the column headings in the first sheet.

Copy/paste the data from the second sheet as additional rows on the
first sheet.

Create the pivot table in the normal way dragging the required data
fields into the data area. Create calculated fields to show the
required variances

regards..


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steven1001
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