A few little things...
You could write

print OUT "\"$_\" + ";
#as
print OUT qq`"$_" + `;
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for better readability... perl allows you to do q<char>text<char> and qq<char>text<char> (and qx and qr) to use any character as you quote delimiter, to negate the need for escaping quotes... not that that is a big deal. qq is for " and q is for '

You could do

print OUT qq`"$_" + ` if $_;
#or 
$_ && print OUT qq`"$_" + `;
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but again... that is just cosmetic.
In general, though... it's really not that bad.

Oh.. one thing... it would be faster to use a , instead of a . in the print, since the . cocatenates the strings, then prints, whereas the comma just prints them in order, without wasting time concatenating
                - Ant