Blanchard, Inc. has 8 computers which have been part of the inventory for over two years. Each computer cost exist600 and originally retailed for exist900. At the statement date, each computer has a current replacement cost of exist400. What value should Blanchard, Inc, have for the computers at the end of the year? a. exist2, 400. b. exist3, 200. c. exist4, 800. d. exist7, 200