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Welcome to the forum mate, don't forget to put up an intro about yourself in the introductions too.
I'm assuming your asking me this question?
VZ seats from a wreckers range from $100-$300 depending on quality and who you speak to of course. Time was a couple of hours and 2 lengths of steel which I already had in the shed.
I considered the refoaming too but found some brand new VZ seats in mint condition so went that option anyway.
Feel free to put up a pic of the refoam seats too!