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) Purchase (January 11) Purchase (January 20) Total Quantity 23 15 26 64 Unit Cost $ 14 $ 20 $ 22 Total Cost $ 322 300 572 $ 1,194 On January 14, Beech Soda, Incorporated sold 28 units of this product. The other 36 units remained in inventory at January 31, Assuming that Beech Soda uses the last.in, first-out (LIFO) cost flow assumption, the cost of goods sold to be recorded at January 14 is Multiple Choice $494 $690 O $422 O $482