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06007190546184070880199116119050311054500 
06007190546184075080199236129111399017893
...
06007190546184109380240356129999399011655
06007190546184115079199116119004322000440
06007190546184115079199136119004311000012

elsif ($type eq "060"){
        $parsDat[0] = substr($input, 0, 3);      #Record type
        $parsDat[1] = substr($input, 3, 6);      #Dist Id
...
        $parsDat[9] = substr($input, 33, 2);     #code
        $parsDat[10] = substr($input, 35, 6);     #code    
        $parsDat[11] = substr($input, 41, 39);     #code

     $output = join(",", @parsDat);
     print $handle "$output\n";

060,071905,001206656,80,199,23,612,129,3,99,005168,
060,071905,001366155,80,199,41,611,750,3,99,100471,
...
060,071905,007507563,80,199,11,611,128,3,11,052500,
060,071905,008364520,79,224,31,611,999,3,23,005000,
060,071905,008364520,80,224,31,611,999,3,23,041820,