use strict;
use warnings;

my %table;
my %sizes;
for (
   # SELECT qty, size, price
   [ 100, 1, 43 ],
   [ 250, 1, 52 ],
   [ 100, 2, 45 ],
   [ 250, 2, 55 ],
   [ 100, 3, 50 ],
   [ 250, 3, 56 ],
   [ 200, 4, 55 ],
   [ 250, 5, 61 ],
) {
   my ($qty, $size, $price) = @$_;
   $table{$qty}{$size} = $price;
   $sizes{$size} = 1;
}
my @sizes = sort {$a <=> $b} keys %sizes;

print '<table>', "\n";
print '<tr>';
print '<th> </th>';
print '<th colspan=' . @sizes . '>Sizes</th>';
print '</tr>', "\n";

print '<tr>';
print '<th>QTY</th>';
for my $size (@sizes) {
   print "<th>$size</th>";
}

for my $qty (sort { $a <=> $b } keys %table) {
   print '<tr>';
   print "<th>$qty</th>";
   for my $size (@sizes) {
      print '<td>', (defined $table{$qty}{$size} ? "\$$table{$qty}{$si
+ze}" : ' '), '</td>';
   }
   print '</tr>', "\n";
}

print '</table>', "\n";
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