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.

Fund Balance:
Nonspendable (supplies inventory)		$ 54,327
Restricted (intergovernmental grant)		26,000
Assigned (appropriated for next years budget)		100,000
Assigned (for future OPEB expenditures)		15,000
Unassigned		323,185
Total fund balance		$ 518,512
Total revenues		$28,490,000
Transfers in (all recurring)		$ 364,000

Required:

Compute the budgetary cushion.

Round answer to one decimal place (ex: 0.0345 = 3.5%).

Answer

______________%