Move Files into A-Z Directories

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

$test = 1;

$letters = "ABCDEFGHIJKLMNOPQRSTUVWXYZ";
foreach $letter (split //, $letters) {
    mkdir($letter) if ($test ne 1);
    $current_files = "$letter*";
    $lowercase_files = lc($current_files);
    $new_files = "$letter/";

    print "Moving $current_files to $new_files for $letter\n";
    if ($test) {
        print "mv $current_files $new_files\n";
        print "mv $lowercase_files $new_files\n";
    } else {
        `mv $current_files $new_files`;
        `mv $lowercase_files $new_files`;
    }

}