^ if you are a bike flipper, then economics are part of the picture. Recovering with marine grade vinyl that you already have might be the lowest cost for you. That's if you don't value your time at all. And if the vinyl is the appropriate color.

Otherwise, you might consider sourcing saddles from the far east to have in stock. Reasonable saddles can be had in the $10-12 range. You just need to think ahead.

Another source might be take-offs or saddles from the used bin at your local coop. Anyway, you do the math for yourself.