If there is a match found (11032) in the file-1.txt based on File-2.txt then SET N (SET 6) from File-1.txt corresponding to that match should be inserted in the File-2.txt
File-1.txt
----------
SET 6 = 11032,13639,13984,13992
SET 7 = 14000,14008,14016
File-2.txt
----------
11032, 2.820E+02
13639, 2.490E+02
13984, 3.056E+02
13992, 3.172E+02
14000, 3.106E+02
14008, 2.819E+02
14016, 2.380E+02
Desired Output
--------------
SET 6,11032, 2.820E+02
SET 6,13639, 2.490E+02
SET 6,13984, 3.056E+02
SET 6,13992, 3.172E+02
SET 7,14000, 3.106E+02
SET 7,14008, 2.819E+02
SET 7,14016, 2.380E+02