Merge 3 Excel Files

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MERGE 3 DATA FILES ON EXCEL

Hi, I have 3 excel Files that require merging. Missing Data to be filled into the master spreadsheet.

The 3 files consist of the following number of rows (records):

File1: 20,393
File2: 34,011
File3: 62,500

I need to easily be able top differentiate between what records which are not matched in any other source file, a true unique Record. This can then be given an identifier in a new row to easily show the original source. e.g:
F1F2
F1
F3
F2F3

File 1 has the most non-unique records which basically is the primary list i am working from but there are a number of records missing attributes missing from each file so ideally the data will need to be collectively merged.

File 1 (20,000 records) is the main file with the most required data, so in turn there are only about 8 attributes in total that require filling from the other files whilst of course bringing over records that DO NOT match anything in FILE1.

There are 2/3 attributes that need be used to match the data across the files such as:
SKU CODE, BARCODE, MANUFACTURER CODE.

Any questions, let me know.