#!/usr/bin/perl
use strict;

my $line = 'john,doe,manager,Pepsi Cola, inc.,Detroit,Michigan';
my @fields = split(/,/,$line);      # split on commas

my @last2  = splice(@fields,-2);    # Grab two fields off the back
my @first3 = splice(@fields, 0,3);  # Grab three fields from the front
my @middle = @fields;               # Whatever is left is the difficult "company" data

my $middlefield = join(',',@middle);  # join the middle portion back together

print "First:  $_\n" for (@first3);
print "Middle: $_\n" for (@middle);
print "Last:   $_\n" for (@last2);
print "\n";

my $newline = join("\t",@first3,$middlefield,@last2);  # generate new line

print "Old: $line\n";
print "New: $newline\n";