Which Statement Concerning Retention and Turnover Is NOT Accurate

Which statement concerning retention and turnover is NOT accurate?

A) Replacement both concludes and recycles the human resource management process.
B) Replacement can remove a person from an assigned job.
C) Replacement can shift people between positions within an organization.
D) Replacement always entails costs,but rarely offers benefits.
E) Replacement is an opportunity to review human resource plans.