We accept requests for price reductions and combined purchases. (Please note that we may not be able to approve requests depending on the amount.) --- This is a USB DAC that has been confirmed to produce sound when connected to a computer. However, since I do not have any high-resolution audio files, I have not confirmed whether the 88.2k indicator light will illuminate. There are switches labeled FIR and IIR, but I could not discern any difference in sound quality when switching between them. Therefore, I cannot confirm whether the switching function works. Two yellow RCA cables are included. They are 1.5m long. Although yellow cables are originally used for video, they can be used as a substitute for red and white cables.