il KKTCELL 12:24 PM @ 1 73% AA forms.office.com $1,507. 44 (1 Point) Beech Soda, Inc. uses a perpetual inventory system. The company's beginning inventory of a particular product and its purchases during the month of January were as follows: Total Quantity Unit Cost Cost Beginning inventory (Jan. 1) 16 $ 10 s 160 Purchase (Jan. 11) 14 $ 12 168 Purchase (Jan. 20) $ 15 345 Total 50 $ 673 1 inventory at January 31. On January 14, Beech Soda, Ine, sold 25 units of this product. The other 28 units remained in Wassuming that Beech Soda uses the FIFO cost flow assumption, the cost of goods sold to be recorded at January 14 is: $673. $278. $268. $393.