#!/usr/bin/perl

# https://perlmonks.org/?node_id=1225199

use strict;
use warnings;

while( <DATA> )
  {
  s!\s*\.comm\s+(_\w+),(\d+),(\d+)\n!
    ".data\n$1:\n" . "   .data.32 0\n" x ($2/$3)!e;
  print;
  }

__DATA__
    .comm    _resultAvg,8,4
    .comm    _resultSwap,8,4
    .comm    _resultMax,20,4