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:

Items Quantity Unit Cost Total Cost

Beginning inventory $($January $1)16$ $ $14$ $ $224$

Purchase $($January $11)14$ $ $16224$

Purchase $($January $20)23$ $ $19437$

Total $53$ $ $885$

On January $14,$ Beech Soda, Incorporated sold $25$ units of this product. The other $28$ units remained in inventory at January $31.$

Assume that Beech Soda uses the LIFO method. What is the cost of goods sold to be recorded at January $14?$