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    BED001  |137CM BUDGET BLUE B/SET  |BED001  |BASE & MATTRESS  |  |E
+a  |0  |0  |39.47  |0.00
    BED0015  |183CM BODY CUSHION BASE SET  |BED0015  |BASE & MATTRESS 
+ |  |Ea  |0  |0  |1,099.91  |0.00

BED001,137CM BUDGET BLUE B/SET,BED001,BASE & MATTRESS,,Ea,0,0,39.47,0.
+00
BED0015,183CM BODY CUSHION BASE SET,BED0015,BASE & MATTRESS,,Ea,0,0,"1
+,099.91",0.00

use strict;
use Text::CSV;

...
    #print $out $line;
}

BED001,137CM BUDGET BLUE B/SET,BED001,BASE & MATTRESS,,Ea,0,0,39.47,0.
+00
BED0015,183CM BODY CUSHION BASE SET,BED0015,BASE & MATTRESS,,Ea,0,0,1,
+099.91,0.00