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)	20	$ 15	$ 300
Purchase (January 11)	16	$ 21	336
Purchase (January 20)	27	$ 23	621
Total	63		$ 1,257

On January 14, Beech Soda, Incorporated sold 29 units of this product. The other 34 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: