2 Required information Beech Soda, Inc. uses a perpetual inventory system. The company's beginning inventory of a particular product and its purchases during the month of January were as follows Part 1 of 5 Total Quantity Unit Cost Cost Beginning inventory (Jan. 1) Purchase (Jan. 11) Purchase (Jan. 20) Total $ 286 266 525 3.33 points 14 25 61 13 19 $21-577 $1,077 Skipped Print On January 14, Beech Soda, Inc. sold 27 units of this product. The other 34 units remained in inventory at January 31 Assuming that Beech Soda uses the FIFO cost flow assumption, the cost of goods sold to be recorded at January 14 is