use strict;
use Data::Dumper;

my (@record, $discard, %temp);

open(FH, 'data') or die 'file not found';

# discard the first line
$discard = <FH>;

while(<FH>) {
   chomp;
   s/\cM//;
   if (/^\d-RECORD$/) {
      push @record, {%temp};  
      undef %temp;
   }
   elsif (/ITEMNAME-(.*)/) {
      $temp{name} = $1; 
   }
   elsif (/ITEM \d-(.*)/) {
      push @{$temp{item}}, $1;
   }
}

# the last record needs to be added outside while loop
push @record, {%temp};  

print Dumper \@record;

# print items of last record
print join(', ', @{$record[-1]{item}}), "\n";