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

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

print join( ",\t" => my @kk=sort keys %$Hash ), $/;
my $items_in_row;
...
              }     @kk ), "$/";
   $row++;
} until $items_in_row == 0;