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

my @code_file;
my @var_file;
my $label_line;

while (<DATA>) {
    if (/\s+EQU\s+\*/) {
        $label_line = $_;
        next;
    }

    next if ! $label_line;
    
    push @{/\A\s*DC/ ? \@var_file : \@code_file}, "$label_line$_";
    $label_line = '';
}

print join "\n", "CODE_FILE:", @code_file, "VARIABLE_FILE:", @var_file;

__DATA__
LABEL#1 EQU *
     $MAC ABORT 

LABEL#2  EQU   *
     $NOT UPDATE,STOP

T#TAB1   EQU   *
   DC    AL4(-1)