#!/usr/bin/perl

use strict;

open (IN,"testxml.dat");
my @buf = <IN>;
close IN;

for (my $i=0; $i<=$#buf; $i++) {
  if ($buf[$i] =~ s/^\s*<jobnumber>(.*)<\/jobnumber>\s*$/$1/) {
    $buf[$i+1] =~ s/^\s*<location>\s*(.*)\s<location>\s*$/$1/; 
      # if your tags are really like this
    &process($buf[$i],$buf[$i+1]);
  }
}

sub process {
  my ($jobnumber,$location) = @_; 
  print "Found a job $jobnumber in $location.\n"; # do something
}