You may what to try something like this.

#!/usr/bin/perl

use strict;

my ($ID,$DESCRIPTION,$QTY,$PRICE);
printf ("%s\t%-26.26s\t%s\t%s\n","ID", "DESCRIPTION      ", " QTY", " 
+ PRICE");
foreach (<DATA>) {
    chomp;
    ($ID,$DESCRIPTION,$QTY,$PRICE) = split /,/;
    printf ("%s\t%-24.24s\t%5.0f\t%10.2f\n",$ID,$DESCRIPTION."\t" x (l
+ength($DESCRIPTION)<6),$QTY,$PRICE);
}
print "1\t2\t3\t4\t5\t6\t\n";
print '-' x (60),"\n";

__DATA__
1 los,LABOR ON PARTS,1,760.00
2 sa,STRIP,1,450.00
3 av,VALUE,1,2000.00
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