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I bought mine on Ebay, it was the best price and came in a variety of thickness and lengths. Just search marine high density foam. there was not to many sellers when i was looking but they beat any stores i could find.
what thickness do you have now? you would want to match.
are you planning on sewing the vinyl yourself? If so, you need to have a good capable machine. you can do it with an older Singer 15-91, however any of the newer plastic machines are not up to the task
Plenty of threads about sewing and upholstering, many by Woodonglass
I'd recommend 5" HighDensity.55 lb compression. https://www.ebay.com/itm/FOAM-SHEET...hash=item215469883b:m:mIDfUsjjpNaCwlDVaU91FjA
You'll also need to use V-92 Polyester Thread with a #18 needle.
Industrial Machines are BEST but as stated the Singe Model 15-91 will do the job and they are usually found on Craigslist for under $100
Lots of GREAT instruction on YouTube. SAILRITE Company and this guy.
I'd go with Woodonglass and purchase high quality foam. The extra cost is peanuts compared to the effort of tearing off your covers later to replace flat foam.