Pricing is all over the place... These seats needed everything but I replaced lower foams, lower covers, upper covers, and did the arm rest covers
It needed upper foams, which are not made, and the seats were so destroyed the wiring had pulled out of and shorted 3/4 seat heaters.
I spent way too much time, first learning how to use my steamer to bring back the upper foams as best as I could, then to smooth the covers as best I could. Had to fix the seat heaters, deal with all the BS, 3.25 days total
Cost could have been as low as $400ish with China microfiber leather. Or as high as $1500 with the seat shop, or $1800 with katzkin and new lower foam.
I used US Auto Seat cover this time because last time I used the Seat Shop and while they are nice my research led me to believe you pay for their marketing.
$710 all in, leather surfaces, vinyl sides like factory. I see no difference in sheen, feel, grain, fit compared to the seats I have here with Seat Shop lower covers and foam.