Computation of a governments budgetary cushion

Following are extracts from a citys General Fund balance sheet and statement of revenues, expenditures, and changes in fund balance.

General Fund Extracts
Fund Balance:
Nonspendable (supplies inventory)	$59,760
Restricted (intergovernmental grant)	28,600
Assigned (appropriated for next years budget)	110,000
Assigned (for future OPEB expenditures)	16,500
Unassigned	1,292,740
Total fund balance		$1,507,600
Total revenues		$31,339,000
Transfers in (all recurring)		$400,400

a) How much (in dollars) is available to help balance future budgets? b) Calculate the budgetary cushion. Round the percentage to one decimal. c) Using the rule of thumb suggested in the text, would the budgetary cushion be considered be considered reasonable, too high, or too low?