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Assuming that Beech Soda uses the average cost flow assumption, the cost of goods sold to be recorded at January 14 is (round cost per unit to nearest cent) :
Attorney
A professional authorized to practice law; conducts lawsuits or gives legal advice.
File Workup Memo
A document prepared in legal settings, summarizing a case's facts, relevant law, and strategic considerations for use by attorneys.
Paralegal
A trained individual who assists attorneys in the delivery of legal services, performing tasks such as research and document preparation but not authorized to practice law.
Civil Jury Trial
A legal proceeding wherein a group of citizens (the jury) determines the outcome of a dispute between parties in a civil case.
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