Read a CSV file and dynamically generate the insert

I have a requirement where there are multiple csv's which needs to be exported to a sql table. So far, I am able to read the csv file and generate the insert statement dynamically for selected columns however, the insert statement when passed as a parameter to the $cmd.CommandTextdoes not evaluate the values

How to evaluate the string in powershell

Import-Csv -Path $FileName.FullName |  % {	  
# Insert statement.
$insert = "INSERT INTO $Tablename  ($ReqColumns) Values ('"

	$valCols='';
	$DataCols='';
	$lists = $ReqColumns.split(",");
	foreach($l in $lists)
	{
		$valCols= $valCols + '$($_.'+$l+')'','''
	}
	#Generate the values statement
	$DataCols=($DataCols+$valCols+')').replace(",')",""); 
	$insertStr =@("INSERT INTO $Tablename  ($ReqColumns) Values ('$($DataCols))")
	#The above statement generate the following insert statement
	#INSERT INTO TMP_APPLE_EXPORT  (PRODUCT_ID,QTY_SOLD,QTY_AVAILABLE) Values (' $($_.PRODUCT_ID)','$($_.QTY_SOLD)','$($_.QTY_AVAILABLE)' )
	$cmd.CommandText = $insertStr #does not evaluate the values
	#If the same statement is passed as below then it execute successfully
	#$cmd.CommandText = "INSERT INTO TMP_APL_EXPORT  (PRODUCT_ID,QTY_SOLD,QTY_AVAILABLE) Values (' $($_.PRODUCT_ID)','$($_.QTY_SOLD)','$($_.QTY_AVAILABLE)' )"
	#Execute Query
	$cmd.ExecuteNonQuery() | Out-Null 

	}

jyeragi