Answer Happy

Assuming that Beech Soda uses the LIFO flow assumption, the costof goods sold to be recorded at January 14 is:
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: Jan. 1 Beginning inventory = 16 units at a price of $10 each Jan. 11 Purchased inventory = 14 units at a price of $12 each Jan. 20 Purchased inventory = 23 units at a price of $15 each On January 14, Beech Soda, Inc. sold 25 units of this product. The other 28 units remained in inventory at January 31.