You may have some files in your account's Library that are being used instead of the correct ones in he top level Library. Go to your account Library using Finder's Go menu while pressing the Option key. If there is a QuickTime (or Qt) folder, make sure it's empty. In the Audio folder, go to the Plug-Ins folder. In there, be sure the Components folder is empty.
Now go the correct Library folder at the top level of your hard drive. Go to the QuickTime folder.
<http://perian.org>
"Please consider removing obsolete QuickTime Components: FFusion, Xvid Delegate, 3ivX, DivX, DivX Decoder, XviD, msmpeg4v1, msmpeg4v2, AviImporter, EX_M4S2, Casio AVI Importer, AC3 Codec, and MatroskaQT."
After installing Perian, my QuickTime folder contains the following files:
AC3MovieImport.component
AppleIntermediateCodec.component
AppleMPEG2Codec.component
EyeTV MPEG Support.component
Flip4Mac WMV Advanced.component
Flip4Mac WMV Export.component
Flip4Mac WMV Import.component
Perian.component
In the Audio folder, go to the Plug-Ins folder, then the Components folder. In that folder I have the following files:
A52Codec.component
Flip4Mac WMA Import.component
The A52Codec.component file should be 194 KB. If it is much larger, it is the original Perian version, and must be repleced with the Mountain Lion version as mentioned in a previous post.