I need to combine 2 items A and B into one item AB and later decombine the item AB into item A and i

I need to combine 2 items A and B into one item AB and later decombine the item AB into item A and item B

Create item A & Receive inventory Create item B & Receive inventory Create item C which is a combination of A+B; however, the price of C is equal to price of A & therefore B is free.Sell 10 of CBreak the remaining quantity of C back to A & B