Price seems not too far off, we replaced one of the square cushions in out v berth on our 226 a few years back, it got beat up badly from us climbing on that one and stepping on it at the enterance to the cabin and I believe just the foam itself using the original fabirc ran us like $35 or $40. The foam we got was also treated to prevent mildew and had a water resistant coating...or so they claimed, not sure if it really did but it held up a lot better then the original foam did. We used a local furniture upholster near us, not sure if they are even in business anymore to be honest.