Beech Soda, Incorporated uses a perpetual inventory system. The compony's beginning imventory of a particular product and its purchases duriog the inonih of Janeary weic at follows: On January 14, Beech Soda, Incorporated sold 39 units of this product. The other 47 units remained in inventory at January 31 . Assuming that Beech Soda uses the LIFO cost flow assumption, the 47 units of this product in inventory ot January 31 have a total cost of: Multiple choice $1,531 51,528 \$1.471. 51,503