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 $1)16$ $ $10$ $ $160$

Purchase $($January $11)14$ $ $12168$

Purchase $($January $20)23$ $ $15345$

Total $53$ $ $673$

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

Assuming that Beech Soda uses the FIFO cost flow assumption, the $28$ units of this product in inventory at January $31$ have a total cost of:

$$400.$

$$395.$

$$405.$

$$410$