Only 3%?
I've found that 10% or more of any given workforce is utterly superfluous to the needs of most medium to large companies. Primarily in middle management. Look around you. How many people exist who do nothing but fiddle about with PowerPoint and attend meetings? Start by getting rid of them. And anybody who claims to "need" PowerPoint in order to do their job (provide a questionnaire before letting people know you're cutting personnel). Next on the block, any middle manager who does nothing but buffer another middle manager (or managers) from somebody higher in the management chain. I'll bet you a wooden nickle we're up to 8% or more already ...