The resolution was to download and install the BIOS update here. 
I have a Vostro laptop with Realtek audio as the default audio I/O.  I also have an AT 2020-USB microphone connected to a USB port.  The mic has a headphone jack which appears as a USB input device when the mic is connected. The problem is that if the mic is connected when the machine boots up the built in audio headphone jack is not detected.  The only audio output devices reported are the built in speaker and the AT-2020 headphone jack.  However, for various reasons I do not want to use the mic headphone jack for output.  It echos the mic input and can cause feedback.  I want audio input from the AT-2020 and output to the built in headphone jack. Again, the problem is that if the mic is connected at boot time the built in headphone jack is not detected.  No amount of disabling and enabling the audio output device with Device Manager will fix this.  The only solution is to disconnect the mic from the USB port and reboot.  If the mic is connected after the system boots then all output devices are enabled.You (Dell) will never win any business from Apple unless you can make your system a little smarter when dealing with non-standard audio configurations.
Vostro 3400 Audio output device - headphone jack, not detected.