a,       b,    c,   d,
aa,     12,     33,     102,
bb,     111,   223,    24, 
aa,     88,     56,    99,
bb,     130,     21,     45,
aa,     88, 90, 212,
bb,     500, 999, 9999


##</code><code>##


for my $record (@index){
    print DATA join(",\t", $record, @values[(scalar(@headings) * $row) .. (
+(scalar(@headings) * $row) + $#headings -1)]),"\n";
    $row++;