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:

Beginning Inventory (Jan. 1): Quantity=24, Unit Cost= $19, Total Cost= $456

Purchase (Jan. 11): Quantity=20, Unit Cost= $25, Total Cost= $500

Purchase (Jan. 20): Quantity=31, Unit Cost= $27, Total Cost= $837

Total: Quantity= 75, Total Cost= $1,793

On January 14, Beech Soda, Inc. sold 33 units of this product. The other 42 units remained in inventory at January 31.

Questions:

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 FIFO cost flow assumption, the 42 units of this product in inventory at January 31 have a total cost of?