Report - Logic needed

I have to print a ordinary classical report in this format.

I need print a report that material wise material text needs to be printed in tabular format.

Scenarios:

1. Material 12345 have 85 lines ,then first 60 lines to printed in left and balance 20 lines to be printed in the right,

2. Material 12345 have 140 lines then first 60 lines to be printed in left and next 60 lines to be printed in the right and

balance 20 lines printed in next page left.

Material Number : 12345
XXXXXXXXXXXXXXXXXXXX      XXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX      XXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX      XXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX

" --> Page Break Here

Material Number : 12346
XXXXXXXXXXXXXXXXXXXX      XXXXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX      
XXXXXXXXXXXXXXXXXXXX      
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXXXX

PS please donot suggest to print using sapscript or smartform

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