B&M Seating, located in Carlyle, Ill., manufactures boat seats for the marine industry. All boat cushions from B&M Seating are manufacturered with Dri-Foam which permits draining, durability and comfort. Dri-Foam also contains a bacterostat additive which resists mildew, fungal growth and odors. The company's plastic components utilize OEM technology supplied from Moeller Marine Products. Moeller, a sister company of B&M, is a recognized leader in rotationaly-molded and injection molded plastic products. B&M's products are sold through a network of independent distributors located throughout the United States.