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

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