Here is my first project for January 2016.  This is a loveseat that we bought 24 years ago.  It took me two days to remove all the fabric, foam, batting, cardboard and dust cover.  It had plastic legs.  There was cardboard covering the arms, and very thin foam over that, so the edge where you put your arm was angular and sharp. I cut some pillow foam and added it over the arms, spent a fortune on new foam for the four cushions, and used three coordinating fabrics to upholster this loveseat.

Here are the costs: $160 for foam and batting; $75 on fabric; $16 on zippers; $7 on cardboard and metal tack strips= $258. 

It took about 40 hours to complete this re-upholstery job.