Power MP3 Cutter Joiner is an uncomplicated app that will allow you to merge and cut a selection of audio file formats.
Just bear in mind however, that Power MP3 Cutter Joiner is not an audio editing tool. Although it allows you to cut and merge with considerable precision, it does not provide any other editing features such as equalizing or mixing. If plain cutting and joining is what you need though, this is a solid app that is easy and pleasant to use.
Power MP3 Cutter Joiner has a very simple interface. Add your file, pick a start and finish time and press Cut, or find the file you want to merge with and press Join. The timescale slider is easier than usual to use, and you'll have the option to preview your work before making any final changes.
The Power MP3 Cutter Joiner configuration options mainly relate to the technical specifications of the output file formats - MP3, WAV, OGG and WMA. There's also a basic help file, but we can't see users having many problems while using this app.
For straightforward cutting and merging of audio files, Power MP3 Cutter Joiner is a solid app.