The Belview Sanitation Department $($BSD$)$ has $75$ employees. Seventy are members of the bargaining unit, which is represented by the Sanitation Workers of America. The BSD collects household and business trash and recyclables twice per week throughout the city limits$.$ It utilizes $20$ garbage trucks and $5$ vehicles for collecting recycled aluminum cans, paper, glass, and plastics. Three employees work on each garbage truck and two on each recycle vehicle. The rolling stock is getting a bit old: the garbage trucks average about $8$ years and the other vehicles around $5$ years. The technology is somewhat outdated as well. Some nearby jurisdictions, for example, use one$-$ or two$-$person garbage trucks that collect household trash in large, green herbie curbies. This technology requires residents to push their herbie curbies out to the street once per week and then return them to the rear of the house.During the past two decades, the BSD employees received competitive pay raises and their benefits package compared favorably with those of neighboring jurisdictions. There was an illegal strike to gain union recognition about $20$ years ago, but until recently relations between the union and management were good. Then came the Great Recession. Moreover, because of a recent state supreme court ruling, strikes by public employees are now legal, although none has yet occurred. Deadlocked negotiations have gone, instead, to binding arbitration.The present $2-$year contract expires in $3$ days. Negotiations have gone nowhere during the past month, but now the parties are prepared to engage in a marathon bargaining session to settle the remaining issues.Health$-$care benefits: The City of Belview currently pays the full cost of medical insurance for its sanitation workers, currently valued at $$300$ per month. Approximately $75\%$ of the employees have dependents also covered under the city health insurance program. Under the existing contract, the city pays $50\%$ of the total cost of $$400$ for dependent coverage, which is $$200$ per month. The union is asking for full $(100\%)$ coverage of dependents. Management has received notice from the preferred provider organizations that the cost of each policy will increase by $$50$ next year. Management wants employees to copay $25\%$ of their personal health$-$care insurance and $100\%$ of dependent coverage.To defend the management's position, we need to present a clear financial analysis showing the impact of the proposed changes on both the city and the employees. Let's break down the costs and the proposed changes.As part of management how do you defend your decision?