The snippet translated to your script would read like:

#!/usr/bin/perl 

$price=17.95; 
$qtyx=3; 

$cost = VIEWPRICE( MAKEPRICE($price) * $qtyx ); 

print "Content-type: text/html\n\n"; 

print "total costs are $cost";

sub MAKEPRICE {
 (my $mp = sprintf "%.2f", (shift)) =~ tr/.//d;
 return $mp
}

sub VIEWPRICE {
 my $vp = sprintf "%03d", (shift);
 $vp =~ s/(..)$/.$1/ or $vp = sprintf "%.2f",$vp;
 return $vp
}
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Regards

mwa