請問argument範文裡的一段話

[greecechii]

關於
112. The following appeared in a memo to the Saluda town council from the town’s business manager.

“Research indicates that those who exercise regularly are hospitalized less than half as often as those who don’t exercise. By providing a well-equipped gym for Saluda’s municipal employees, we should be able to reduce the cost of our group health insurance coverage by approximately 50% and thereby achieve a balanced town budget.”

範文里的其中一段說:

Finally, the manager assumes that the cost of building a well-equipped exercise facility will not negate the savings realized on the group health insurance. Until evidence has been provided to show that this is not the case, the manager’s plan is unacceptable.

想請問the cost of building a well-equipped exercise facility 和 negate the savings realized on the group health insurance 有什麼關係?
謝謝~~

[greecechii]

從CD上得到解答了:

這是在討論成本問題

健身的好處可以減少在健康保險的投入，

坏處是要蓋健身場所

這里就是從經濟的角度來討論這個問題