Resto of '78 Spider

Greetings: I'm looking to restore my 1978 124 Spider. Bought it in new in '78, put close to 200K on it, refreshed the engine about 40K ago, but for
the past 4 years, it has sat under a cover, untouched. Last time she ran, she was smooth, and in need of very little mechanically, but in dire need of an interior overhaul, and some body work and a full paint job. My first order of business, (after a thorough going over by my tech for leaks, seals, etc., is to replace both front seats. The WHOLE seats, mechanisms and all, as they are pretty shot. Problem is, I can only find re-upholstering material, but no actual seat frames (runners, tracks, etc.). Any idea where I might begin to look? Also, eventually I want to dispose of all the smog restrictions (will be legally registered in a Ca. county which does not require it), and was wondering the best way to go in that regard. Headers, carbs and maybe a new intake? I've already switched over from points to elec. ignition.
Thanks in advance for any insight.
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