Combining Two Tables in an Unusual Way

Hi,

I am sure that there is an efficient solution to this, but I'm really not sure how to word my question to google in a way that gives me a helpful answer.

I am trying to make an efficient "part number generator".
This is the way it needs to work:

Table 1: Materials
This table will hold a few hundred different materials.


Table 2: Sizes
This table holds thousands of different sizes.


Table 3: Part Numbers
This table will take each individual material and concatenate that material with every size.


I have managed to complete this task with "counters" in what I consider to be an inefficient method.
Is there a better way to do this using a purpose built excel function or Power Query?

Please see the attached spreadsheet for examples.
The "GOAL" tab provides the raw data. The "inefficient method" tab shows how I have done it in the past.

Hi, sorry about that - My Excel is MS365 version 2303. I have updated my account to match. I'm using windows.

Thanks for the help!

I'm still running into an issue here though. Textjoin can only join a maximum of 252 text arguments. I will have thousands of sizes, which mean that Excel gives a "#CALC!" error when trying to use this equation with a full dataset.