A Company inventory cost $24,000 and values $16,000. The company can sell the items for $38,000 but first they have to repar the items at a cost of $12,000. What should the company do O Sell the inventory for $16,000 scrap value. O Dispose of the inventory to avoid any further decline in value O Hold the inventory at its $12,000 cost. O Manufacture further and sell it for $38,000