Don't know but here are some tips on saving $
If replacing the cushions, go to foamorder.com to order the foam part. They are the cheapest I have found and they will custom cut however you need them to. I also went to Wal-mart and found a decent material on sale for $1.00 per yard. It is solid navy and rather sturdy (definately not Sunbrella material but it'll do). Now all you need is someone with a sewing machine. Total cost for my Catalina 22 was under $150.00.As for sails, try Nationalsail.com. Not racing quality but good enough for my boat (Main $380, 150% $450, Storm <$200, spin $480).