Required Information 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 Cost $22e Beginning inventory (Jan. 1) Purchase (Jan. 11) Purchase (an 20) Total Quantity Unit Cost 20 $11 12 $ 17 23 $ 19 55 437 361 On January 14, Beech Soda, Inc Sold 25 units of this product. The other 30 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: Multple Choice 3242 5531 O $306