I bought his old seats and made the seat boxes myself. They do lie down. Two sets of back-to-backs run about $350 to $500, including bases. Mine cost me $100 plus wood I already had, $10. The upholstery will cost me about $20. Much cheaper than buying new, especially for a 16 year old boat.

The rest of the boat will be redone professionally this winter when I don't need to use it. Doing stuf yourself saves a lot. If I bought everything new I would have one boat. Fixing up neglected boats mean that I have 5. Working on my sixth, a sled.