Chase Co. uses the perpetual inventory method. The inventory records for Chase reflected the following information:

Jan 1	Beginning inventory	2,100 units @ $5.90
Jan 12	Purchase	2,200 units @ $5.70
Jan 18	Sales	2,300 units @ $7.40
Jan 21	Purchase	2,100 units @ $6.00
Jan 25	Purchase	1,900 units @ $5.80
Jan 31	Sales	2,250 units @ $7.40

A) Assuming Chase uses a LIFO cost flow method, what is the amount of cost of goods sold for the sales transaction on January 18?

B) Assuming Chase uses a FIFO cost flow method, what is the cost of goods sold for the sales transaction on January 31?