# Tested code; outputs:
# B E A C D

my @original = (5, 100, 2, 8, 40);
my $s        = 'A';
my $n        = 1;
my @sorted   = map  { $_->[2]             }
               sort { $a->[1] <=> $b->[1] }
               map  { [ @$_, $s++ ]       }
               sort { $a->[0] <=> $b->[0] }
               map  { [ $_, $n++ ]        }
               @original;
print "@sorted\n";