use strict;
use warnings;
use diagnostics;

my $file = "c:\\test.data";
my ($type, $state);
my %data;
my %states;

open (FH, $file) or die "[$file]:[$!]";
while (<FH>) {
	($type, $state) = split (/\|/, $_);
	if ((defined $type) and (defined $state)) {
		$type =~ s/^\s*//; $type =~ s/\s*$//;
		$state =~ s/^\s*//; $state =~ s/\s*$//;

		$data{$type}->{$state} ++;
		$states{$state} = 1;
	}
}
close (FH);

print qq~<table border="1">\n~;
print_header (\%states);
print_data (\%data, \%states);
print "</table>\n";


############################################################
sub print_data {
############################################################
	my ($data_ref, $states_ref) = @_;
	
	foreach my $type (keys %$data_ref) {
		my $total_for_this_type = 0;

		print "<tr>\n";
		print "\t<td>$type</td>\n";
		foreach my $state (keys %$states_ref) {
			$data_ref->{$type}->{$state} or $data_ref->{$type}->{$state} = 0;
			print "\t<td>", $data_ref->{$type}->{$state}, "</td>\n";
			$total_for_this_type += $data_ref->{$type}->{$state};
		}
		print "\t<td>$total_for_this_type</td>\n";
		print "</tr>\n";
	}
}

############################################################
sub print_header {
############################################################
	my ($states_ref) = @_;

	print "<tr>\n";
	print "\t<td>MADE</td>\n";
	foreach (keys %$states_ref) {
		print "\t<td>$_</td>\n";
	}
	print "\t<td>TOTAL</td>\n";
	print "</tr>\n";

	print "<tr>\n";
	print "\t<td>====</td>\n";
	foreach (keys %$states_ref) {
		print "\t<td>", "=" x length ($_), "</td>\n";
	}
	print "\t<td>=====</td>\n";
	print "</tr>\n";
}