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)		18		$	9		$	162
Purchase (Jan. 11)		10		$	15			150
Purchase (Jan. 20)		21		$	17			357
Total		49					$	669

On January 14, Beech Soda, Inc. sold 23 units of this product. The other 26 units remained in inventory at January 31.

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

a. $314.02

b.$669.00

c. $255.30

d. $289.71