Convert data to flat file

We need someone to take the data in the attached spreadsheet and create the output shown in the attached .txt files. The data from the first workbook, color feature, should be used to create color [login to view URL] and the data from the second and third workbooks, color option list and size option list, need to be combined as shown in the other .txt file - options_output.txt. For both outputs, at every change in productcode the proceeding lines should be combined and separated by a comma (or comma and space). If a product code does not have data in both the color and the size workbooks, then only the available data should be provided.