Need Formula to Produce Cheap Cushion Polyurethane Foam

I need the formula to produce cheap Polyurethane Cushion Foam, the same as used in Mattress, Upholstery or bedding industry at low cost. I need the following: 1-The Formula 2-The list of Bill of Material costed. 3-Suppliers of each of the ingredients ( preferably in USA) 4-Step by step Instruction how to produce it 5- list of equipment needed for producing My target is to produce a POUND (LB) of FOAM at $0.13 USD. Please let me know if this will be possible. The max budget for this project its $100.00 to the provider that can deliver the 5 items listed above.