use strict; use warnings; use autodie;
use Spreadsheet::Read qw/ ReadData rows /;
use Text::CSV;

my $outputFile = '1198074.csv';
my $inputFile  = '1198074.xlsx';
my $book = ReadData( $inputFile );
my @writeRows;

for my $row ( rows( $book->[1] ) ) {
    my ( $id, $last, $first, $pref ) = @{ $row };
    push @writeRows, [ $pref || $first, $last, 'Static', 'Text' ];
}

open my $fh, '>:encoding(UTF-16LE)', $outputFile;
my $csv = Text::CSV->new( { binary => 1, eol => "\n", auto_diag => 1 } );

$csv->print( $fh, $_ ) for @writeRows;

close $fh;

__END__