During bargaining over a new contract, the company made proposals for smaller wage increases, discontinuation of employer 401(k) contributions, and elimination of company-provided meals. When the union represenative asked whether the company could not afford the unions request for increased wages and benefits, the general manager responded that things are tough and that No, I cant. Id go broke. The union requested to see financial records, but the general manager refused and stated in a letter that at no time have I ever told you that we cannot afford your proposals. During another bargaining session, the general manager responded to a union question about whether business was really as bad as she was suggesting by stating Have you seen sales lately? A union request for corroborating financial information again was rejected. Has this employer committed an unfair labor practice? Explain.