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Txn ID,  Name ,  Type , Product ID, Qty, Gross
010   ,  Moe  ,  Cart ,           ,  1 ,   15
...
020   ,  Larry,  Cart ,           ,  3 ,   35
020   ,  Larry,  Item ,  widget-1 ,  1 ,   15
020   ,  Larry,  Item ,  widget-2 ,  2 ,   20

Txn ID,  Name ,  Qty, Gross, widget-1 Qty, widget-1 Gross, widget-2 Qt
+y, widget-2 Gross
010   ,  Moe  ,  1  , 20   ,   1         , 15            ,            
+ , 
020   ,  Larry,  3  , 35   ,   1         , 15            , 2          
+ ,  20

#!/usr/bin/perl
use strict;
...
print $report_fh join(", ",@$record), "\n";
 }
 print $report_fh "\n";