interior upholstery

Yes it makes sense. Tooling cost plenty of fronts get damaged so more sold
You have to sell quite a few to even recoup the cost and be even. Plus warehouse them forever till they sell thst a major expense as well as taking space that can be used for fast moving stock.
I'm sure that the tooling is already paid off. Dies to punch holes in the panels could be a expense. Warehouse storage, back in 2008 when I bought new door panels for my 1973 dart swinger I was told that it was a 6-8 week wait because they didn't make the panels till a order was placed, if I remember correctly that's what they did for all of the mopar orders. Everybody on here knows that mopars are the most expensive car to restore. Again I saw new rear panels for the '67 - '69 A body convertible at classic industries. Apparently they are plastic and not covered, if I was doing a restore that's what I would do.