gistfile1.pl

#!/usr/bin/perl 
use strict;
use warnings;

my $cols      = 2;
my $items     = 7;
my $num_cols  = 0;
my $num_items = 0;

for (1..3) {
	print "#$_#\n";
	for (1..20) {
		print;
		$num_items++;
		if ($num_items == $items) {
			print "end col\n";
			$num_items = 0;
			$num_cols++;
			if ($num_cols == $cols) {
				print "break loop\n";
				$num_cols = 0;
				last;
			}
		}
	}
	print "after loop\n";
}