#!/usr/bin/perl
use 5.016;
use warnings;
use List::Util qw(min);

sub short { min map{ $#{$_} } @_ }

sub f {
	my @l = map{ [reverse split //] } @_;
	return scalar grep{ $l[0]->[$_] eq $l[1]->[$_] } (0 .. short @l);
}

foreach(
	[110, 119],
	[1234, 214],
	[567, 23],
){
	say join(', ', @{$_}), " -> ", f(@{$_});
}