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    a,       b,    c,   d,
aa,     12,     33,     102,
...
aa,     88, 90, 212,
bb,     500, 999, 9999

for my $record (@index){
    print DATA join(",\t", $record, @values[(scalar(@headings) * $row)
+ .. (
+(scalar(@headings) * $row) + $#headings -1)]),"\n";
    $row++;