An hour a seat: the bench minutes that drive the price
Each slip seat in the example takes 62.6 minutes at the bench: stripping the old cover and staples, cutting foam and batting, laying out and cutting fabric, covering and stapling, then the dust cover and a test fit on the chair. At $49 that is about $51 of bench time a seat before profit.
Stripping is the part owners underestimate. A seat with two old covers stacked on top of each other and a staple every half inch takes far longer than one with a single layer. Strip one seat before you quote the set, if you can, and use that time.
Two seats at $234.55, a dozen at $132.23
The table under the price runs the same slip seat at 2, 8, 12 and 24. Two come to $234.55 each, eight to $142.46, twelve to $132.23 and 24 to $121.99. Sitting down with the customer to pick fabric, working out yardage, tagging each seat and setting up the foam saw take 2.85 hours in the example, whatever the count.
That is why a customer with two kitchen chairs pays more per seat than one with a set of eight. The $150 minimum catches the single seat that would otherwise slip through for less than the time it takes to take the order.
Customer's own fabric: what changes and what doesn't
When the customer brings their own fabric, only the materials box changes. Take the shop fabric out of the example and the seat drops from $142.46 to $118.16. The bench minutes stay at 62.6, because cutting and stapling someone else's fabric takes just as long, and slippery or heavy fabric can take longer. Ask to see the fabric before you quote the bench time, not on the day it arrives.
Keep the pattern allowance line in, too. A stripe or a large print still has to line up across eight seats, and the customer's yard count is often short. Write down who covers the shortfall before you cut; the change orders guide shows how to put that in writing.
What the full spreadsheet adds to reach $147.41 a seat
The quick version leaves out the running cost of your sewing machine, staplers and van, the safety cushion, and the list of upholstery costs owners forget, from frame repairs found after stripping to sweeping staples at the end of the day. With those counted, the spreadsheet's version of the same 8 seats is $147.41 a seat.
The $49 rate is the example shop's. Work out yours with the free true hourly rate calculator, see how overhead and profit stack in the overhead and profit guide, and read the upholstery pricing guide for sofas, wing chairs and boat cushions.