and two sets of inbetween seat mats. e. Fabricate carpet runner out of carpet. Labor: 220hrs - $15,400.00 Materials: 55.5 yards - $11,100.00 6. Reupholster (2) four place divan in fabric. a. Strip existing covers and back/bottom foam cushions. b. Sew and install new fabric dress cover. Labor: 300 hrs