Beech Soda, incorporated uses a perpetual inventory system. The compary's beginning inventory of a particular product and its purchases during th month of January were as follows: On January 14, Beech Soda, Incorporated sold 25 units of this product. The other 28 units femained in inventory at January 31. Assuming that Beech Sode uses the FIFO cost flow assumption, the 28 units of this product in inventory at January 31 have a total cost of: Multiple Chaice \$400. $405 $410