Here is one method for obtaining the output you require in step 2. I have taken you at your word about the precise format of input and output.
use strict;
use warnings;
use Test::More tests => 1;
my $want = q#{'apple-A'=>[30,40,50,60],
'Orange-O'=>[40,20,30,60]}#;
my @records;
# Discard header
<DATA>;
# Loop over data
for (<DATA>) {
chomp;
s/^\s+//;
push @records, sprintf q#'%s-%s'=>[%i,%i,%i,%i]#, split / +/, $_;
}
# Join them
my $have = join (",\n ", @records);
# Enclose it
$have = "{$have}";
# Test it
is $have, $want;
__DATA__
Name Jan Feb Mar apr
apple A 30 40 50 60
Orange O 40 20 30 60
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