What GrandFather said.

Deparse is your friend (though in this case, it needs a little perltidy help to be readable):

$ perl -MO=Deparse,-p|perltidy
  my $item = { 
    JOBN           => $record->[0],
    CUSTOMERN      => $record->[1],
    JOBDESCRIPTION => $record->[2],
    QUANTITY       => $record->[3],
    QUOTEDSALES    => sprintf "%0.2f", $record->[4] * 0.04,
    DUEDATE        => $record->[5],
    PRODPLANNER    => '5',
    PRODUCTCODE    => '900',
    SALESMANN      => '48',
  };
- syntax OK
(
    my $item = {
        'JOBN',
        $$record[0],
        'CUSTOMERN',
        $$record[1],
        'JOBDESCRIPTION',
        $$record[2],
        'QUANTITY',
        $$record[3],
        'QUOTEDSALES',
        sprintf( '%0.2f',
            ( $$record[4] * 0.04 ), 'DUEDATE',   $$record[5],
            'PRODPLANNER',          '5',         'PRODUCTCODE',
            '900',                  'SALESMANN', '48' )
    }
);
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