Guessing your question is about the best strategy

You need to

• parse the file line by line
• split lines into a two level hash while adding the values in the 3rd element
• print the (sorted) result into another file

I just noticed you have also a count to accumulate so something like

$product{PC}{Spare} = { count=>2, sum => 37,2}

Is a good structure.

So with which part do you have a problem?

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