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)		21		$	12		$	252
Purchase (Jan. 11)		13		$	18			234
Purchase (Jan. 20)		24		$	20			480
Total		58					$	966

On January 14, Beech Soda, Inc. sold 26 units of this product. The other 32 units remained in inventory at January 31.

MC Qu. 66 Assuming that Beech Soda uses the FIFO cost flow...

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