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$VAR1 = {
          '010' => {
...
                     'qty' => '3'
                   }
        };

# perl
# http://www.perlmonks.org/?node_id=859450
...
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, 1,15, , , , 1, 15
020, Larry, 3,35, , 1, 15, 2, 20