
Given is the snapshot of Spend DataFrame.

Given is the snapshot of Spend DataFrame.
 
    
     
    
    using @Edgar's answer and enhacing it a little:
library(dplyr)
library(lubridate)
df %>%
  group_by(lubridate::month(Month),lubridate::year(Month) ) %>%
  summarise(month_average = mean(Amout))
 
    
    Given that your dataframe is named df:
library(dplyr)
library(lubridate)
df %>%
  group_by(lubridate::month(Month)) %>%
  summarise(month_average = mean(Amout))
Next time, try to provide a Minimum Reproducible Example
