print join( ",\t" => my @kk=sort keys %$Hash ), $/;

my $row = 0;
my $items_in_row;
do {
  $items_in_row = 0;  
  my $v;
  for my $k (@kk){
     if (defined ($v = $Hash->{$k}[$row])) {
        $items_in_row ++;
     }else{
        $v="";
     }
     print "$v\t"

  }
  print "$/";
  $row++;
} until $items_in_row == 0;

##</code><code>##

print join( ",\t" => my @kk=sort keys %$Hash ), $/;
my $items_in_row;
my $row=0;
do {
  $items_in_row = 0;  
  my $v;
  print +(map{ 
              if ( defined ($v = $Hash->{$_}[$row]) ){
                 $items_in_row++ ;
                  "$v\t"
              }else{ 
                "\t"
              }  
              }     @kk ), "$/";
   $row++;
} until $items_in_row == 0;