As a project manager you analysed that conducting an additional round of testing will cost you US$15,000 worth of resource time...

Thanks for the invitation, I think A is the good answer

A.  Should not proceed as the Cost-benefit analysis does not favour the additional round of testing

thanks for invition ,,,,,,,,,, my choice is option A

Retaining customer is very important and it will lead to new customer automatically by referring

Thanks for the invitation Mr. Farooq; another good question put forth by you.

I fully endorse answers given by Experts/Colleagues.

Eventhough A and C both are closely related to the right answer, I would go with answer A, cost-benefit analysis does not favour additional testing

First, i would make sure the client calms down and well collceted by listening to his/her concerns without interruption. Then in a calm manner, i will professionally explain to the client the company policy is stated on the receipt which i have no right to counter. However, client is the king and should be accorded the best treatment whenever need arises.I can either offer them exhange for other items or provide them store credit to maintain customer retention. Always resort to a win-win solution.