Cushions
Don, I just did mine (E-23) and learned a few things in the process. If you have an upholstry shop do it from scratch, you will most times be paying top dollar for the material - sometimes about double what you can get it for if you look around. I did some searching at a couple of yard-goods outlets and found marine grade vinyl for $7/yd and a number of nice woven fabrics for about $10. There was even some marine vinyl for $3 but not in a color I wanted. My upholstry guy didn't care if I supplied my own fabric - he's a smaller shop and just looking for business. But that was a question I asked before we even got started. I ended up going with a patterned weave, and found some beading (cording?) already made up that matched, on sale at $0.89/yd - that's about a third of normal price, and all he had to do was sew it in, not make it up. He did 6 pieces (4 cushions and two panels) plus two matching pillows for $220 labor. The whole works came to about $425 with several yards left over (we decided to make the bottoms of the cushions in vinyl for moisture resistance.) You might want to check the current issue of Good Old Boat - there is an article in there about a streamlined way of making your own cushions, and the boat that is featured is an E-27. They did it paying only for materials and the results look pretty decent.