During bargaining over a new contract, the company presented demands for smaller wage increases, discontinuation of its 401(k) contributions, and elimination of company-provided meals. When the union representative asked whether the company could not afford the union’s proposals, the general manager responded that “things are tough” and that “No, I can’t. I’d 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 was again rejected. About two months later, the employer temporarily laid off most of the employees in the bargaining unit, citing poor financial results as the reason. Has this employer failed to bargain in good faith?