#!/usr/bin/perl -w
use strict;
use warnings;


my %subs = (
    farenheit => sub { 
        warn "Matched F with $^N\n";
        return sprintf("%.u" , ($^N - 32) / 1.8) . 'C'
    },
    celsius   =>  sub {
        warn "Matched C with $^N\n";
        return sprintf("%.u" , ($^N * 1.8) + 32) . 'F'
    },
);

my $WHAT;

my $regex = qr/
      (\d+)F (?{ $WHAT = 'farenheit' })
    | (\d+)C (?{ $WHAT = 'celsius'   })
/xi;

my $html = do { local $/; <DATA> };

$html =~ s/$regex/$subs{$WHAT}->()/eg;

warn $html;

__DATA__
convert 180F to C
convert 180C to F