Local shop quoted me over the phone about $100 per cushion ballpark, making the skins and putting them on my original backing and foam. This was for 3 large seat bases and the large ski locker hatch on the back of my Supra. After seeing the boat I believe he charged me $550 to make the vinyl to match original and install. Of course my boat has a bunch of pleats in the seat bases and some angles and such which were more time consuming, which is why he said it cost more. Work was top notch and I'm very pleased with the quality and also to support a local business. He also went over my seat backs which were original and put new stuff around the edges where it attaches to the bases to make it nice, but didn't charge me for this. Note I also had him make a cover for the boat.
Eventually I'll need the seats in the bow redone and I'll be using the same guy. I'd expect he cost of those to be more around his $100/per quote as they're simple flat vinyl with piping and no pleats or odd shapes. He had several large big $$$ off shore boats in his lot and was happy to show me pictures of his other work and go over some of the other customers boats and show me how they were coming along, as well as some of the classic cars he was doing in the shop. The openness and quality of his other work is what sold me. Just make sure wherever you go you see examples of their work and are happy with it and comfortable with the people at the shop.
I also called one other shop before I brought the boat to this guy and decided I'd go with him. The other shops quoted me a ballpark $100/per seat base/seat back to make vinyl and install. So at least in my area that seems to be the norm. If you already have the upholstery and just looking at install I have no idea what the costs would be.
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