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 (S) Beginning inventory (1 Jan) 160 Purchases (11 Jan.) 168 Purchase (20 Jan.) 345 Total 673 16 10 14 12 23 53 On 14 January, Beech Soda, Inc. sold 25 units of this product. The other 28 units remained in inventory at 31 January (1) Assuming that Beech Soda uses the FIFO flow assumption, the cost of goods sold to be recorded at 14 January is: A. $278 B. $268. C. $393. D. $673 (2) Assuming that Beech Soda uses the weighted average cost flow assumption, the cost of goods sold to be recorded at 14 January is (round cost per unit to nearest cent): A. $317.50 B. $308.25. C. $273.25 D. $673.00 (3) Assuming that Beech Soda uses the FIFO flow assumption, the 28 units of this product in inventory at 31 January have a total cost of A. $400. B. $395. C. $405 D. $410