Problem with Encoding

[Philippe de Rochambeau]

Hello,
I am trying to convert MacRoman encoded text to iso-8859-1. The script 
below show what I am trying to do.

The input file, data.txt contains the following string:
Les éléphants sont arrivés. €
When I run the script, I get the following string, which is utf-8 and 
not iso-8859-1, in the data2.txt file:

Les éléphants sont arrivés. €
I have tried adding the STDIN and STDOUT flags below, but to no avail. 
What am I doing wrong?

Furthermore, I keep getting a warning message about wide-characters, 
which makes sense, I think, because the output is UTF-8.

Many thanks.
Philippe
#!/bin/perl -w
use strict;
use encoding "MacRoman"; #, STDIN => "MacRoman", STDOUT => "iso-8859-1";
open FH, "data.txt" or die "$!";
my $data = "";
while (<FH>) {
        $data .= $_;
}
close FH;
open FH, ">data2.txt" or die "$!";
print FH "$data";
close FH;