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file 1
A    RACK    2    2    2    2
...
E    TACK    4    2
F    TACK    4    2

foreach my $file (@file_handles) {
open FILE, "<$file" or die "file not exists\n";
...
    print join("\t" => 'Sub', @{$data{subtotal}{$type}}{qw{val1 val2 v
+al3 val4}})."\n";
}
print join("\t" => 'Tot', @{$data{total}}{qw{val1 val2 val3 val4}})."\
+n";

A       2       2       2       2
Sub     2       2       2       2
...
F       4       2       0       0
Sub     8       4       0       0
Tot     18      14      6       6

A       2       2       2       2
Sub     2       2       2       2
...
F       4       2       0       0
Sub     8       4       0       0
Tot     18      14      6       6