Two lines should do the job: 

#! perl -slw
use strict;

print "Name of consumer  Subdivision  Amount   Type of work Phase";

printf "%-14s %14s %7.2f %-14s %-s\n",
    m[(\S+)\s+(\S+)\s+(\S+)\s+(.+)\s+(\S+)$]
    while <DATA>;

__DATA__
Nancy   Location1      600.00      New service  Single
Stella   Location2     1000.00  Replacement Single
Julie      Location3        400.00  Replacement Three
Debbie    Location4    800.00   New service Three

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In reply to Re: Text file processing question by BrowserUk
in thread Text file processing question by perl_seeker

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