This is a set of V70R two-tone seats I purchased. I had the rears converted from wagon to sedan fitment. I did this by taking a spare sedan rear seat (top and bottom) to an upholster along with rear (top and bottom) R wagon seats. There are a couple similarities and differences between the seats. Both seats are a 60/40 split...and there's all the similarities.
The differences:
-The center seat belt is reversed between wagons and sedans, meaning where the buckle is is reversed, meaning the opening in the bottom seat cushion is reversed (larger opening to accommodate two seat buckles).
-The wagon backs have the bolster half built in, the sedans do not.
-The "latches" for where the seats snap into place against the car (on the top seats) are slightly different. Larger on the wagons.
-The rear carpeted area is quite different. The upholstered needed essentially all the carpet from the donor rear seats to complete the back side of the transformation
-The seat bottoms in the wagons are designed to flip forward, not in the sedans, so the shape of the foam is different.
-The seat bottoms in a wagon are also a 60/40 split, the sedans are not. So they need to be cut apart and then sewn together.
There are a few other miscellaneous differences, mostly in the shapes and the plastic trim pieces on the wagon compared to the sedan, one of the pictures shows where they had to cut a piece out of the donor rear seats to make a "patch".
(and I know there still some schmutz on the front seat, they both need to be sweater shaved and brushed)
Price for the work done on the rear seats because I know you'll ask was about $500 + tax.