Beech Soda, Inc. uses a perpetual inventory system. The company's beginning inventory of a particular product and its pu

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Beech Soda, Inc. uses a perpetual inventory system. Thecompany's beginning inventory of a particular product and itspurchases during the month of January were as follows: Jan. 1Beginning inventory = 16 units at a price of $10 each Jan. 11Purchased inventory = 14 units at a price of $11.95 each Jan. 20Purchased inventory = 23 units at a price of $15 each On January14, Beech Soda, Inc. sold 25 units of this product. The other 28units remained in inventory at January 31. Assuming that Beech Sodauses the moving average cost flow assumption, the cost of goodssold to be recorded at January 14 (round cost per unit to nearestwhole cent) is: ___________