Find a marine upholstery shop. If the boat is popular there may be skins ( I just bought a set for my Ski boat) but a good marine upholstery shop will be able to repair the frames replace, foam as needed as well as install new skins or fabricate from scratch. Cheap it ain't but I figure the first set lasted 20+ years, so one more run should about do it for me.

The collection of taxes which are not absolutely required, which do not beyond reasonable doubt contribute to public welfare, is only a species of legalized larceny. Under this Republic the rewards of industry belong to those who earn them. Coolidge