You are an HR manager preparing a report for the executive team's annual strategy meeting. Healthcare costs make up roughly 31% of a company's payroll costs. These costs have risen faster than wages. You are preparing the report with the expectation that your unionized employees plan to negotiate a raise this year. Your company has not been performing well. Next year's outlook is not much better. What kinds of compensation can you offer? How can the healthcare issues be addressed? What are three things that can be offered?