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Compare fields in two different tables using Nested Functions

Very similar to unresolved post here.

 

I am hoping to use Nested Functions to compare a field from one table with a field from another.

 

The report I am building will show us if a unit price in the sales price table has been set lower than the market value cost in the item table.

 

I would prefer not to use excel functions (if statements) but rather need excel to only list the rows where this applies.

 

I am able to do this successfully if I am comparing fields in the same table, but not for a linked table.

 

Thank-you in advance.

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