Shell Programming and Scripting

#! /usr/bin/perl -w
use strict;

open I, "< inputfile.txt";
for (<I>) {};
my $cnt = $.;
close I;

my $intDiv = int ( $cnt / $ARGV[0] );
my $div    = $cnt / $ARGV[0];
my $x      = $div - $intDiv == 0 ? $intDiv : $intDiv + 1;
my $i      = 1;

open I, "< inputfile.txt";
while (<I>) {
    chomp;
    print "$i,$_\n";
    if ( $. % $x == 0 ) { $i++ };
}
close I;

[user@host ~]# ./test.pl 3
1,emp
1,dept
1,class
2,subclass
2,region
2,country
3,division
[user@host ~]# ./test.pl 2
1,emp
1,dept
1,class
1,subclass
2,region
2,country
2,division
[user@host ~]# ./test.pl 1
1,emp
1,dept
1,class
1,subclass
1,region
1,country
1,division
[user@host ~]#