use warnings;
use strict;

my @rows = (
    {label=>'January', value=>'17400'},
    #...
    {label=>'December', value=>'39800'},
    );

print "<set label='$_->{label}' value='$_->{value}' />\n" for @rows;

##</code><code>##

<set label='January' value='17400' />
<set label='December' value='39800' />