Multiple items combined to form single item

Hi All,

Is it possible to make sets/assemblies out of items?

For E.g. item 1323333 and item 1439877; combine to make Item: 32485088

Business scenario: Customer order received for item let’s say 32485088, the supplier PO will be raised for item 1323333, item 1439877(might be for same supplier or different), once the supplier PO shipments fulfilled, it will be assembled and the customer order will be fulfilled for item: 32485088

Highly appreciate your thoughts to achieve this or any workaround.

Best Regards.