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perl -F, -ane '
if ($F[1] =~ /M$/i) { chop($F[1]); $F[1]/=1024; $x{uc($F[0])} += $F[1]; }
elsif ($F[1] =~ /K$/i) { chop($F[1]); $F[1]/=(1024*1024); $x{uc($F[0])} += $F[1]; }
else { chop($F[1]);...

awk -F, '{m=1; $0=toupper($0)} $2~/M$/{m=2**10} $2~/K$/{m=2**20} {S[$1]+=$2/m} END{for(i in S){print i,S[i]}}' OFS=, infile

$ nawk -F, '/[mM]$/{size=$2+0;size=$2/1024}/[kK]$/{size=$2+0;size=$2/(1024*1024)}/[gG]$/{size=$2+0} {a[toupper($1)]+=size;next}END{for(i in a){print i,a[i]}}' test.txt
KLK 46
CKF 0.230762
DFK...

Good! It's clearer than last time, and the situation is simpler than what I thought .For simplicity I changed the description to string. e.g. CS111 = Student 1 + Course1 + variable1 and so on. ...

This is the transposition of matrix. Check the post of acp, an awesome script there.
www.unix.com/shell-programming-scripting/18897-row-column-transpose.html...