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#!/usr/bin/perl 
use strict;
...
 $vp =~ s/(..)$/.$1/ or $vp = sprintf "%.2f",$vp;
 return $vp
}

Content-type: text/html

...
0.00 x 3, total costs are: 0.00
21 x 3, total costs are: 63.00
.22 x 3, total costs are: 0.66