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:

	Quantity			Unit Cost			Total Cost
Beginning inventory (Jan. 1)		17		$	8		$	136
Purchase (Jan. 11)		9		$	14			126
Purchase (Jan. 20)		20		$	16			320
Total		46					$	582

On January 14, Beech Soda, Inc. sold 22 units of this product. The other 24 units remained in inventory at January 31.

A. Assuming that Beech Soda uses the FIFO cost flow assumption, the cost of goods sold to be recorded at January 14 is:

B. Assuming that Beech Soda uses the LIFO cost flow assumption, the cost of goods sold to be recorded at January 14 is:

C. Assuming that Beech Soda uses the average cost flow assumption, the cost of goods sold to be recorded at January 14 is:

D. Assuming that Beech Soda uses the FIFO cost flow assumption, the 24 units of this product in inventory at January 31 have a total cost of:

E. Assuming that Beech Soda uses the LIFO cost flow assumption, the 24 units of this product in inventory at January 31 have a total cost of: