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: Quantity Unit Cost Total Cost Beginning inventory (January 1) 23 $ 21 $ 483 Purchase (January 11) 22 $ 27 594 Purchase (January 20) 33 $ 29 957 Total 78 $ 2,034 On January 14, Beech Soda, Incorporated sold 35 units of this product. The other 43 units remained in inventory at January 31. Assuming that Beech Soda uses the LIFO cost flow assumption, the 43 units of this product in inventory at January 31 have a total cost of: Multiple Choice $1,167. $1,227