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First of all this thread is opened in the wrong forum: How to Post in the The UNIX and Linux Forums. Admins / Mods, please move this thread to correct forum!

Here is a solution using join and awk:...

Here is a bash script:
#!/bin/bash

while IFS="," read f1_ID f1_VER f1_COST
do
[[ "$f1_ID" =~ ID ]] && continue;

while IFS="," read f2_ID f2_VER f2_COST
do
...