"One pair of prebent 1 1/2" O.D. X 1/8" THICK Tubes, Sides and top for Flat Fender conversion for YJ, TRIMMING AND WELDING REQUIRED. Does BOTH SIDES / 2 FENDERS"
2 90 degree bends on some poop pipe, and some random sheet metal that you have to cut to fit. $100 sounds a little steep, actually.
Michigan- The Only
Great Lakes State South of the Mason-Dixon Line.