SerialNo Growth% Annual% Commissio% Unemployed%
1 35% 29% 59% 42%
2 61% 37% 34% 86%
3 68% 47% 62% 18%
4 78% 83% 91% 78%
5 53% 44% 67% 56%

BEGIN {OFS = "\n"}
NR == 1 {for (i = 1; i <=NF; i++)
            tag[i]=$i
         print "<" node "XML>"}
NR != 1 {print "   <" node ">"
         for (i = 1; i <= NF; i++)
            print "      <" tag[i] ">" $i "</" tag[i] ">"
         print "   </" node ">"}
END {print "</" node "XML>"}

<whateverXML>
   <whatever>
      <SerialNo>1</SerialNo>
      <Growth%>35%</Growth%>
      <Annual%>29%</Annual%>
      <Commissio%>59%</Commissio%>
      <Unemployed%>42%</Unemployed%>
   </whatever>
   <whatever>
      <SerialNo>2</SerialNo>
      <Growth%>61%</Growth%>
      <Annual%>37%</Annual%>
      <Commissio%>34%</Commissio%>
      <Unemployed%>86%</Unemployed%>
   </whatever>
   <whatever>
      <SerialNo>3</SerialNo>
      <Growth%>68%</Growth%>
      <Annual%>47%</Annual%>
      <Commissio%>62%</Commissio%>
      <Unemployed%>18%</Unemployed%>
   </whatever>
   <whatever>
      <SerialNo>4</SerialNo>
      <Growth%>78%</Growth%>
      <Annual%>83%</Annual%>
      <Commissio%>91%</Commissio%>
      <Unemployed%>78%</Unemployed%>
   </whatever>
   <whatever>
      <SerialNo>5</SerialNo>
      <Growth%>53%</Growth%>
      <Annual%>44%</Annual%>
      <Commissio%>67%</Commissio%>
      <Unemployed%>56%</Unemployed%>
   </whatever>
</whateverXML>