Beech Soda, Incorporated 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 (January 1) Quantity 16 Unit Cost Total Cost $ 10 $ 160 Purchase (January 11) 14 $ 12 168 Purchase (January 20) 23 $ 15 3451 53 $ 673 Total On January 14, Beech Soda, Incorporated sold 25 units of this product. The other 28 units remained in inventory at January 31. Assuming that Beech Soda uses the LIFO cost flow assumption, the 28 units of this product in inventory at January 31 have a total cost of: Multiple Choice $400. $395, $405.