Which of the following is NOT true about returns of sold goods? a. The key idea of returns is to reduce consumer risk when purchasing items on-line. b. In many situations, moving an item backwards in the supply chain is more costly than moving new products forward in the supply chain. c. Returned items can resold as new, refurbished, repaired, or recycled. d. The cost of returns averages between 7 to 10 percent of the cost of goods sold, but it is decreasing