I reckon you'd need two arrays, and at least two loops.
In pseudocode:
dirs = [ ... directories ... ];
files = [ ... files ... ];
for (directory in dirs) {
mkdir (d);
for (file in files) {
copy(file, directory + file);
}
}
If you ever need another directory with all files, or another file to go in all directories you'd just add it to the corresponding array.
Hope you find this useful!