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: Beginning inventory (Jan. 1) Purchase (Jan. 11) Purchase (Jan. 20) Total Quantity Unit Cost 23 $ 18 19 30 $ 26 72 $ 24 Tot i Cost $414 456 780 $1,650 On January 14, Beech Soda, Inc. sold 32 units of this product. The other 40 units remained in inventory at January 31. Assuming that Beech Soda uses the average cost flow assumption, the cost of goods sold to be recorded at January 14 is: (Round your intermediate calculation to one decimal place and final answer to the nearest cent)