Like this?

#!/usr/bin/perl
my $head;
open(my $fh, '<', "funtime.dat") or die $!;
while(my $line = <$fh>)
{
    chomp($line);
    my @data = split(/,/, $line);

    if (($data[2] eq "D")||($data[2] eq "C"))
    {
        print(" > $head.txt\n")
           if defined($head);
 
        print("type $data[2]");
        $head = $data[1];
    }

    print(" $data[1].txt");
}

print(" > $head.txt\n")
    if defined($head);
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