use warnings;
use strict;
use Scalar::Util qw/looks_like_number/;
use Data::Dumper; # Debug

my %hash;
while (my $string = <DATA>) {
    chomp($string);
    # check if string has at least one comma, and at the same
    # time extract the value after the last comma
    if ( my ($path,$value) = $string=~/^(.*),([^,]*)$/ ) {
        if ( looks_like_number($value) ) {
            $hash{$path} = $value;
        }
        else {
            $hash{$path} = 1;
        }
    }
    else {
        $hash{$string} = 1;
    }
}

print Dumper(\%hash); # Debug

__DATA__
foo
bar,x
quz,5
a,b,c,42