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>##

foreach my $file (@file_handles) {
open FILE, "<$file" or die "file not exists\n";
while (chomp ( my ($id, $type, $val1, $val2, $val3, $val4) = split /\t/, <FILE>) ) {		
        $data{in}{$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>##

A       2       2       2       2
Sub     2       2       2       2
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     18      14      6       6

##</code><code>##

A       2       2       2       2
Sub     2       2       2       2
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    10      10      6       6
TACK
E       4       2       0       0
F       4       2       0       0
Sub     8       4       0       0
Tot     18      14      6       6