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) 19 $ 10 $ 190 Purchase (January 11) 11 $ 16 176 Purchase (January 20) 22 $ 18 396 Total 52 $ 762 On January 14, Beech Soda, Incorporated sold 24 units of this product. The other 28 units remained in inventory at January 31.