<font face="Verdana, Arial, Helvetica, sans-serif" size="2">Originally posted by monahos:
$26-80K sounds ridiculously high for a seat alone. This must be an average cost per seat including upgrading the entire cabin, AV system, etc.</font>
Like you, I assume that the cost is the total cost fo each seat, which includes the proportional cost of development, installation, etc. Also, keep in mind that "installation" costs probably include things such as moving partitions/closets/etc on board, as well as the cost of having the aircraft out of service for however long it takes to redo the cabin.