Computation of a government's budgetary cushion Following are extracts from a city's General Fund balance sheet and statement of revenues, expenditures, and changes in fund balance. Fund Balance: Nonspendable (supplies inventory) Restricted (intergovernmental grant) Assigned (appropriated for next year's budget) Assigned (for future OPEB expenditures) Unassigned Total fund balance Total revenues Transfers in (all recurring) Required: Compute the budgetary cushion. Round answer to one decimal place (ex: 0.0345 = 3.5%). 0 $ 54,327 26,000 100,000 15.000 323,185 $518,512 $28,490,000 $364.000 96