Beech Soda, Incorporated uses a perpetuat inventory system. The company's beginning inventory of a particular product and its purchases during the month of January were as follows Beginning inventory (January 1) Purchase (January 11) Purchase (January 20) Total Quantity 16 14 23 53 Unit Cost $10 $ 12 $ 15 Total Cost $ 160 168 345 $ 673 On January 14, Beech Soda, incorporated sold 25 units of this product. The other 28 units remained in inventory at January 31 Assuming that Beech Soda uses the FIFO cost flow assumption, the cost of goods sold to be recorded at January 14