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