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) $ 54.327 26.000 100,000 15,000 323,185 $ 518.512 $28,490.000 $364.000 Required: Compute the budgetary cushion. Round answer to one decimal place (ex: 0.0345 = 3.596). 0