I am 3rd genneration in the Auto Upholstery business, and 1st Generation in the Furniture Upholstery Business. We have only been doing furniture for 15 yrs or so. Cars over 50 yrs. I say we I mean my family. Being in the auto upholstery business included cars, trucks, airplanes, and boats. We did do booths and kitchen chairs at times when I was working at Grandma's Shop. A friend of mine is a dental supply salesman and asked me to recover some dental exam chairs. I priced them like exotic car seats and did very well. Long srory short I have 6 full time in my furniture upholstery shop as well as 6 in my auto upholstery and trim shop. I have been pricing sofa's at $450-$500 labor, Recliners $350. I was told today by one of my favorite supplier that I should charge $75 per yard. I am in the process of putting in a fabric show room. Have all my samples displayed in theis very nice big room. He brought me one of those huge fabric books.