#!/usr/bin/perl
use strict;
use warnings;

use Data::Dumper;

my @nlist = qw( 3 24 8 17 23 14 17 9 16 24 25 11 22 14 14 8 19 16 15 8 );
my @key_list = ( 'A' .. 'Z' );

my %hoa;

foreach my $num ( @nlist ) {
	my $key;

	foreach my $check_key ( @key_list ) {
		if(
			not exists $hoa{ $check_key }
			or $num % $hoa{ $check_key }[ 0 ] == 0
		) {
			$key = $check_key;
			last;
		}
	}

	die "Key list depleted" if not defined $key;

	push @{ $hoa{ $key } }, $num;
}

print Dumper \%hoa;