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use charnames ':full';

...
my $s_7bit  = "A";
my $s_8bit  = "\N{LATIN CAPITAL LETTER A WITH CIRCUMFLEX}";
my $s_32bit = "\N{BLACK SPADE SUIT}";

open(my $fh, '>:encoding(UTF-8)', $qfn)
    or die;
...
print($fh qq{  <bar>}, xml_text($s_8bit), qq{</bar>\n});
print($fh qq{  <bar>}, xml_text($s_32bit), qq{</bar>\n});
print($fh qq{</foo>\n});