Packaging for air conditioners for construction and agriculture machines is returnable and made of PE foam, which has issues of person-hours and storage space because over 20 kinds of products provide different shapes and designs. To solve the problem, new cushioning materials, modifiable according to the combination of modules, have been developed. As a result, the respective designs for each product are unnecessary, halving person-hours and the cost. If the product model is discontinued, the modular components can be used for other models, enhancing returnability.