#!/usr/bin/env perl -l

use strict;
use warnings;

use Inline::Files;

my @file_handles = \(*ANIMALS, *FRUITS, *VEGETABLES);
my %data;

for my $fh (@file_handles) {
    while (<$fh>) {
        my ($id, $type, $val1, $val2) = split;
        $data{in}{$type}{$id}{val1} += $val1;
        $data{in}{$type}{$id}{val2} += $val2;
        $data{subtotal}{$type}{val1} += $val1; 
        $data{subtotal}{$type}{val2} += $val2; 
        $data{total}{val1} += $val1; 
        $data{total}{val2} += $val2;
    }
} 

for my $type (sort keys %{$data{in}}) {
    print $type;
    for (sort keys %{$data{in}{$type}}) {
        print join("\t" => $_, @{$data{in}{$type}{$_}}{qw{val1 val2}});
    }
    print join("\t" => 'Sub', @{$data{subtotal}{$type}}{qw{val1 val2}});
}
print join("\t" => 'Tot', @{$data{total}}{qw{val1 val2}});

__ANIMALS__
A   RACK    2   2
B   RACK    2   2
C   RACK    2   2
D   RACK    2   2
__FRUITS__
A   RACK    2   2
B   RACK    2   2
C   RACK    2   2
D   RACK    2   2
__VEGETABLES__
E   TACK    4   2
F   TACK    4   2
G   TACK    4   2
H   TACK    4   2