THE CASEOrr Industries, a recent Guelph$-$based start up company in the Medical technology field, has made profits of over $35$ million in $2023$ and is looking to merge with another company based in the Madrid, Spain. They presently have $25\%$ of the market share and is looking to acquire another $10\%.$ They have over $450$ staff in $3$ different locations in Canada and clients who require $24$ hours on call service across continents.The company is doing well financially, but has struggled with creating and implementing formal organization policies, including compensation, working conditions, etc. The staff does not think that management values its employees and over the past few years there has been a breakdown in communication; forcing the staff to unionize. Solidarity Trade Union now represents administrative and factory employees and the parties are negotiating their first collective agreement. They are focused on compensation, working conditions, benefits, vacation and company policies.During the Collective Bargaining negotiation process, talks had broken down and Orr Industries requested a mediator from the Ministry of Labour to help both parties resolve their differences. This was unsuccessful and Arbitrator Stanley Roosendaal has now been brought in$.$ You are assuming the role of Arbitrator Stanley' and have to make a final ruling. Here are the positions:The union has requested the following: $11\mathrm{.}5\%$ over the next $3$ years, with $4\mathrm{.}5\%$ in the first year Annual staff bonus of $3\mathrm{.}5\%$ for factory employees tied to profits Developmental opportunities at $$1000$ per year Proposed $15$ days of vacation after $1$ year of service and up to $2$ years and $20$ days for $3$ plus years $2$ days work from home every month for administrative staff and flexible work shifts An employee manual with standard operating procedures for all departmentsOrr Industries is proposing the following: $5\mathrm{.}5\%$ over the next $3$ years, with $1\mathrm{.}5\%$ increase in the first year Annual staff bonus of $2\%$ at the end of every year if $85\%$ of targets are met Role specific professional developmental opportunities at $$500\mathrm{.}00$ every $2$ years Annual training for all roles An additional HR person to assist with wellness but cannot offer an entire Wellness department Vacation capped at $10$ days for $2$ years of service and $15$ days for employees with $5$ years plus of service