My back to back seat got all rotted and nasty so I took it out. Now I just have a huge marine cooler with a cushion on it. I also use 2 folding chairs with white vinyl on them.
I think you might find it will cost more than $100, especially if you are redoing the vinyl. If you buy a new back to back, I would suggest you find one that is taller than the standard. I don't know the dimensions, but I think the standard seat base is only about 14" whereas the height of the seat base Wellcraft used in our boats is 18-20".
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