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Default sum cells to reach a specific value and return corresponding value

Hi,

I have a csv table that has data for delivery drops. If there is more than
one item to be delivered on one drop the there is a total in one row and then
the rows below have the number of items and a product code.

i.e.
5 = Total Items
4 = 4 units product 'a'
1 = 1 unit of product 'b'

the formula needs to recognise that if there are a total of 5 items it will
count the number of rows below to tally a total of 5 and then merge the
product codes and descriptions in one cell using the CONCATENATE FORMULA -

is there an 'if' or a 'sum' function that can count values in the cells and
do this?

Thanks - CL
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