IMO C:

The argument is about the managers decision if he had thught the right way to avoid expenses incurred due to damage in transit...

The other way cud be " will he be able to assure that the cost due to damages will no more occur ?"

TO answer teh above rguments u shud confirm that all damges that has happened only due to poor packing in transit .

So to assert this " u will have to evaluate whether the items sent from warehouse are in good condition before transiting " This is conveyed thru choice C....


!!! hope it is clear

C for me.

The manager argues that overall costs would essentially remain
unaffected, since the extra cost of the new packing materials roughly equals the current cost of replacing products returned by customers because they arrived in damaged
condition.

If C is true the overall cost cannot remain unaffected.

Hi Experts ,

I still don't find any suitable reason to eliminate option D.

Can you please shed some light on this.

Many thanks in advance.

SJ