Can somebody explain EXACTLY what fees are refunded and not refunded when a buyer returns an FBA item?

For ex, let’s say they return an item that costs $199.99. Lets say the FBA fee is $3.64. Referral fee is $34. Sales tax is $17.75. When this item is returned, what fees are refunded back to me and what fees are charged? I am trying to calculate exactly what I “lose” when an item is returned.