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use Benchmark;

...
  '5 Sub (Ref)' => 'for (1..$b) { doSubR(\$_); $trash = $_  };',
  '6 Sub (Val)' => 'for (1..$b) { $trash = doSubV($_)       };',
});

[lexicon]$ perl bench.pl 10 1000000
A = 10  B = 1000000
...
4 Hash     : 184 wallclock secs (156.99 usr +  0.60 sys = 157.59 CPU)
5 Sub (Ref): 388 wallclock secs (327.87 usr +  1.30 sys = 329.17 CPU)
6 Sub (Val): 312 wallclock secs (266.54 usr +  1.02 sys = 267.56 CPU)

Function  Time(S)   Relative
Mult:     19        01.00
...
Hash:     127       06.68
Sub (R):  299       15.70
Sub (V):  237       12.47