Old Lund C-14 Question

[cpo1]

I've removed the wood from my son's old 1983 Lund C-14. It had rotten plywood under carpeting, which was not original, I'm quite sure. I now have new 3/4" marine grade plywood cut, sanded, and ready to install. Looking at the Lund 1983 catalog, the seats were covered with wood of some sort and that was it. Looking at the 2021 Lund catalog, I see a similar situation: no carpeting. I'm quite sure there is a reason for no carpeting, but I'd be interested in hearing from some of the Lund gurus out there. What is the best way to cover the seat areas on these small fishing boats? I'll appreciate recommendations for replacing and configuring these seats. Should I go with marine grade plywood? If so, what is the recommended treatment for the wood: Spar Varnish, Epoxy, or Polyester Resin (with or without fiberglass). Carpet on top, etc.? Thank you for your help.