Miguel, Inc. uses a periodic inventory system. The company's beginning inventory of a particular product and its purchases during the month of January were as follows: Unit Cost Total Cost $ 10 $ 200 Quantity Beginning Inventory 20 (Jan 1) Purchase (Jan. 15) 20 $ 20 $ 400 Purchase (Jan. 23) 5 $ 17 $ 85 Total 45 $685 On January 28, Miguel sold 30 units of this product. The other 15 units remain in inventory as of January 31. Refer to above data. Assuming that Miguel uses the average cost flow assumption, the cost of goods sold to be recorded at January 28 is: Choices: A. Some other amount. B. 400 C. 535 D. 405