ech Soda incusa perpetual ventory system. The company's being inventory of a particular product and its purchases during the month of January were as follows: Quantity Unit Cost $ 10 Total Cost $160 Beginning inventory Gan 1) Purchase an 111 Purchase (Jan 200 Total $ 15 5673 On January 14, Beech Soda, Inc 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 is: 5278 $673 $393 $268