Step 3 Calculate Cushion Requirements ⚫ To determine the amount of functional cushioning material which will provide adequate protection for the packaged item. ⚫ By functional cushioning material, we mean that portion of the design which directly supports the load and functions to absorb shock during impacts.Step 3 Calculate Cushion Requirements ⚫ To determine the amount of functional cushioning material which will provide adequate protection for the packaged item. ⚫ By functional cushioning material, we mean that portion of the design which directly supports the load and functions to absorb shock during impacts