D Question 31 2 pts Switzer, Inc. has 8 computers which have been part of the inventory for over two years. Each computer cost $600. At the statement date, each computer has a market value of $400. What value should Switzer, Inc., have for the computers at the end of the year applying lower of cost or market? O $4,800. $2,400. O $7,200. O $3,200