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 $1)23$ $ $21$ $ $483$

Purchase $($January $11)22$ $ $27594$

Purchase $($January $20)33$ $ $29957$

Total $78$ $ $2,034$

On January $14,$ Beech Soda, Incorporated sold $35$ units of this product. The other $43$ 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

$$2,034.$

$$867.$

$$1,131.$

$$807.$