That’s not a simple question… I think it’s even proprietary info for anyone who’s building seats. From the lack of response here, it’s such an open ended question I don’t think anyone want to wast time re-explaining things.
Also seats are regulated and need approval in order to be used on a race track. There is a some liability involved in creating these sorts of products. Maybe that doesn’t matter.
You speak of cost as a factor, which it most definitely is but, you shouldn’t be going cheap on such an important component. Just making the molds alone is going to be some what expensive. Making the seat itself should be more so.
Usually the best place to start is by looking at something similar to what you plan on making. Maybe figure out what they weigh and do some math and get a rough estimate of how much carbon is involved. Then start by making test panels in various configurations. Though without any sort of testing the panels might not yield too much info. You could also model a seat and run some CFD to figure out where the stress points are and where the seat needs to be the strongest.
I probably should have started with this, but have you searched the forum?
http://www.compositescentral.com/search.php?searchid=18129
I found several threads on exactly this topic.
Sounds like you’re fairly new to this so there are many things you can learn to avoid making mistakes before you invest time and money in a design. If budget is a concern and you still want to do a project, maybe start smaller first and learn then work up to your goal.