Just did a 32 footer, main berths with sides and backs, Pilot berths and forward v-berth with insert and a navigators seat cushion in cream vinyl/leatherette. Used a guy who does caravan upholstery. Re-used the old foams. Total cost was €750-00. Piping would have added a good bit to the cost. Plenty of upholsterers advertise in classic car mags, especially the camper van types. They are alot cheaper than marine upholsterers.