Combine values from multiple cells into one cell, then delete duplicate lines

In the example file, I have the original data in columns A and B. What I want it to turn into is in column E and F.

description: The same SKUs will have different UPC values. Each SKU is on a separate line. I want to have only one SKU per line, then combine the different UPC values for each SKU into one cell separated by commas and a space. Can this be done?

Thanks!