I have a list of product IDs, the current spend of each product, the annual budget for each product and the Department who have purchased the products:

I want to only keep the first occurrence of the Annual Budget amount for each Product ID so I can work out the correct value for the total annual budget amount if I need to group and sum the records i.e. I want the output to look like this:

Please can someone help me with this?
Thanks in advance!