Last Spring I redid the panels in my 79 Spit. The backer boards ( cardboard )
were
warp from water damage and I decided to make new ones out a sheet of tile
board. The material is 1/8th inch thick and has a hard white finish on one
side. ($12 a sheet) I used the original as a template and taped 2 pieces of
the new material together and cut both out at one time. At this point I took
the panels to my local upholstery shop and had him cover them with a padded
velour and vinyl(on the bottom) material. Less than $100 including new clips
for the panels. Good luck
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