The VE seats actually came out of a very low kms wreaked SS ute, so the backs recline forward (didn't know that at the time), they were $250.00 for the pair on eBay & resold the electric rails for $125.00, so the seats were an absolute bargain.
Period correct herringbone, velour & vinyl $1,350.00 (just enough to do front & rear seats, all from a guy in Albury NSW via eBay), $2,700.00 for the upholster (A one man band up here in Hornsby), I took pictures of factory VK SS Scheel seats in to him & we came up with a design, he wouldn't commit to a quote & said it would cost what it costs @ $100hr (25hrs + $200.00 consumables, sounds a lot but isn't in the grand scheme of things, to his credit he did say $2.5-$3k as an indication). He said it drove him crazy trying to get the "herringbone" pattern to line up, as the pattern plays tricks on the eyes (I have read also that some of the factory VK Scheel seats weren't perfect, for this very same reason) he used the original covers as templates & reshaped the tops to suit the style I wanted for the front seats. I took the head rest material away & had the SS Group C logo stitched on to it before he attached it to the head rest. The seats are incredible, he did an amazing job. He did say over a beer that he "wouldn't be upset if he never had to do another pair"!
I've just got enough velour & vinyl left over to do 4 replacement scheel style front & rear head rests, now that I've collected all the necessary parts (rear-seat weld on headrest brackets from a Calais, "C" clips, plastic insulators, 4 new VK scheel foams & 4 additional headrests).
So, $1,350 (materials) + $2,700 (labour) + $250 (seats) - $125 (rebate for rails) = $4,175.00, also needed some mild steel box section & got the adapters powder coated, an additional $150.00 & all bolted onto the original VK seat rails using the factory bolts & boltholes. I guessing the additional scheel front & rear headrests will be an extra $700.00 so a $5,000.00 investment in total.
Even if you were to find original Scheel seats that need refurbishing from either; an old ambulance, escort, falcon or commodore with rails (including the seat adapters) $6k is a reasonable ball park figure when finally refurbished & trimmed, that's only IF you can find them & the quality period correct materials! So @ $10k with new door cards & a rear seat, ol-mate on eBay isn't making a fortune!
But for 1/2 that price, I'm very happy with the out come, my car isn't a factory SS its my take on a Group C road car.