Beech Soda, Incorporated uses a perpetual invontory oystem. The comparyys beginning imventory of a particulat product and its purchases dhiling the month if iankity wore as folliows On January 14, Beech Sodo, Incorporated sold 35 units of this product. The other 43 units remained in inventary at January 31 . Assuming that Beech Soda uses the UFO cost flow assumption, the cost of goods sold to be recorded at January 14 is: Multiple crioice 52,034 $807. $167. $1,131