Beech Soda, Inc On 14 January, Beech Soda, Inc

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:
$\begin{array} { | l | c | c | c | } \hline & \text { Quantity } & \text { Unit Cost (\$) } & \text { Total Cost (\$) } \\\hline \text { Beginning inventory (1 Jan) } & 16 & 10 & 160 \\\hline \text { Purchases (11 Jan.) } & 14 & 12 & 168 \\\hline \text { Purchase (20 Jan.) } & 23 & 15 & \underline { 345 } \\\hline \text { Total } & 53 & & 673 \\\hline\end{array}$
On 14 January, Beech Soda, Inc. sold 25 units of this product. The other 28 units remained in inventory at 31 January.


-Assuming that Beech Soda uses the weighted average cost flow assumption, the cost of goods sold to be recorded at 14 January is (round cost per unit to nearest cent) :

A) $317.50.
B) $308.25.
C) $273.25
D) $673.00.