How do you generate and format report in Perl?

#!C:/Perl/bin/perl
format STDOUT_TOP =
-----------------------------------------------------------------------
@||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
"MERA BAZZAR - TERA BAZZAR"
-----------------------------------------------------------------------
@<<<<< @<<<<<<<<< @<<<<<<<<<<<<<<<<<<<<<< @<<<<<<<< @<<<<<<<< @>>>>>>> @>>>> @#
CODE,DATE,DESCRIPTION,PRICE,QUANTITY,AMOUNT,Page,$%
-----------------------------------------------------------------------
.
format STDOUT =
@<<<<< @>>>>>>>>> @<<<<<<<<<<<<<<<<<<< @####.## $ @######### @####.## $
$CODE,$DATE,$DESCRIPTION,$PRICE,$QUANTITY,$AMOUNT
.
format STDOUT_TOTAL =
-----------------------------------------------------------------------
            TOTAL = @###.## $
$TOTAL
.
open(INP, "item.dat") || die "Can't read file - $!\n";
while (<INP>)
{
 ($CODE,$DATE,$DESCRIPTION,$PRICE,$QUANTITY) = split(/\t/);
 $AMOUNT=$PRICE * $QUANTITY;
        write;
 $TOTAL += $AMOUNT;
}
close(INP);
$~ = "STDOUT_TOTAL";
write;
# Footer
$^L = '-' x 71 . "\n Copyright, 2012, MERA BAZZAR - TERA BAZZAR \n" . '-' x 71 . "\n";
print ("$^L");

The ITEM.DAT file should contail the following data of columns separated by a TAB :

SOA01        01-01-2012        LUX                   01.35        03
SOA02        03-01-2012        LYRIL                01.15        06
SOA03        02-02-2012        DOVE                01.20        09
SOA04        04-02-2012        HAMMAM        01.10        03
SOA05        12-02-2012        NIRMA              01.36        06
SOA06        03-03-2012        RIN                     01.50        09
SOA07        10-03-2012        SURF                  01.85        03
SOA08        04-04-2012        DETOL               01.90        06