$3.73... 1 yard naugahide (%50 off!)
$4.12... #9 brass upholstery nails, #10 blued 5/8" tacks
$1.00... leather belt from thrift store
$0.00... 7/8" CDX plywood scrap left over from making hurricane shutters (doubled).
$0.00... misc. screws, washers, glue, and brown leather dye from garage.

total cost...$8.85