#!/usr/bin/env perl -l
use strict;
use warnings;
use Inline::Files;

my @file_handles = \(*file1, *fil2, *file3);
my %data;

for my $fh (@file_handles) {
    while (<$fh>) {
        $data{in}{$type}{$id}{val1} += $val1;
        $data{in}{$type}{$id}{val2} += $val2;
		$data{in}{$type}{$id}{val3} += $val3;
        $data{in}{$type}{$id}{val4} += $val4;
        $data{subtotal}{$type}{val1} += $val1; 
        $data{subtotal}{$type}{val2} += $val2; 
		$data{subtotal}{$type}{val3} += $val3; 
        $data{subtotal}{$type}{val4} += $val4; 
        $data{total}{val1} += $val1; 
        $data{total}{val2} += $val2;
        $data{total}{val3} += $val3; 
        $data{total}{val4} += $val4;
	}
}

close FILE;

for my $type (sort keys %{$data{in}}) {
    print "$type\n";
    for (sort keys %{$data{in}{$type}}) {
        print join("\t" => $_, @{$data{in}{$type}{$_}}{qw{val1 val2 val3 val4}})."\n";
    }
    print join("\t" => 'Sub', @{$data{subtotal}{$type}}{qw{val1 val2 val3 val4}})."\n";
}
print join("\t" => 'Tot', @{$data{total}}{qw{val1 val2 val3 val4}})."\n";

##</code><code>##

CACK
A       2       2       2       2
B       2       2       2       2
Sub     4       4       4       4
KACK
A       2       2       0       0
B       2       2       0       0
Sub     4       4       0       0
RACK
A       2       2       2       2
B       2       2       2       2
Sub     4       4       4       4
TACK
E       4       2       0       0
F       4       2       0       0
Sub     8       4       0       0
Tot     20      16      8       8

##</code><code>##

file 1
A	RACK	2	2	2	2
B	RACK	2	2	2	2
A	CACK	2	2	2	2
B	CACK	2	2	2	2

file 2
A	KACK	2	2
B	KACK	2	2	

file 3

E	TACK	4	2
F	TACK	4	2


##</code><code>##

CACK
A       2       2       2       2
B       2       2       2       2
Sub     4       4       4       4
KACK
A       2       2       0       0
B       2       2       0       0
Sub     4       4       0       0
RACK
A       2       2       2       2
B       2       2       2       2
Sub     4       4       4       4
Tot1     12      12      8       8
TACK
E       4       2       0       0
F       4       2       0       0
Sub     8       4       0       0
Tot     20      16      8       8