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 $10 $12 $15 Purchase Jan Purchase Jan 11 Purchase Jan 20 Total 14 Total Cost $160 $168 $345 $673 23 53 On January 14, Beech Soda, Inc. sold 25 units of this product. The other 28 units remained in inventory at January 31 Refer to the above date. Assuming that Beech Soda uses the average cost flow assumption, the cost of goods sold to be recorded at Jan. 14 is (round to the nearest cent): $317.50 $308.25 $272.50 $673.00