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open PL, 'pvclength.txt' or die "Cant open file";
pvc_l=<PL>;
...

open QGBS, 'qgibendsocket.txt' or die "Cant open file";
$gibend_sck_q=<QGBS>;

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printf EH "\n   Item";
printf EH "\n   No    Descr.        Qty           Unit   Rate    Comp.
+    Party";
...

printf EH "\n   73    Gi Bend       $gibend_sck_q NO  50.00   0.00    
+     $gibend_sck_a\n";
printf EH "\n        &Socket25mm\n";

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Item
No    Descr.          Qty   Unit   Rate    Comp.    Party
...
71    Gi Pipe 25mm    3     MTR    94.93   0.00    284.79
73    Gi Bend         4     NO     50.00   0.00    200
      &Socket25mm

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Item
   No    Descr.        Qty   Unit   Rate    Comp.    Party
...
 NO     50.00   0.00    200

         &Socket25mm