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:

On January $14,$ Beech Soda, Incorporated sold $34$ units of this product. The other $41$ units

remained in inventory at January $31.$

Assuming that Beech Soda uses the FIFO cost flow assumption, the cost of goods sold to be

recorded at January $14$ is;