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: 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 FIFO cost flow assumption, the cost of goods sold to be recorded at January 14 is: Multiple Choice $1,131. $2,034. $867. $807