TextString1 \t 23.67 \t 57 \t 90.8 
TextString2 \t 20.9 \t 58 \t 99 

##</code><code>##

Text String \t SU1 \t SU2....\t SU-Average \t MU1 \t MU2......\t MU-Average

TextString1 \t [value from Row 1 - Column 2 of SU1] \t [value from Row 1 - Column 2 of SU2] \t [Avg of SU1 & SU2] ...like that

##</code><code>##

for(my $i = 0; $i < $total_lines_in_each_file; $i++){
print(OUTPUT "$TextString[$i]\t$su_first[$i]\t$su_second[$i]\t$su_third[$i]\t$su_average\t$mu_first[$i]\t$mu_second[$i]\t$mu_third[$i]\t$mu_average \n");
}

##</code><code>##

Text String \t 57 \t 58 \t Avg(57,58) 

##</code><code>##

su1_file 1
"abc"    6    8
"def"    7    9
"ghi"    2    5


su2_file 2
"abc"    60    8
"def"    70    900
"ghi"    20    5


su_file 3
"abc"    600    8
"def"    700    900
"ghi"    200    5


Output file:

Header    su_file1    su_file2    su_file3     average    ...mu1_    
mu2_    mu3_ etc....

abc    6    60    600    ***
def    7    70    700    ***
ghi    2    20    200    ***