This (45 IFD) foam can be used for sofa replacement, back cushions, benches, couch cushions, back supports, mattresses Upholstery Foam offers this good value polyurethane foam. We also offer custom design and fabrication. We have state of the art cutting equipment and years of experience to help you determine your specific needs. There is a $150 minimum charge for custom orders. Fire Retardant (FR-Cal 117) polyurethane foam. This foam is recommended for economical residential usage. For custom orders contact us at customerservice@speedyfoam.com.