1995 Cabrio Rear Glove Box(es) Restoration

When I purchased this low-mileage dream machine last year, there were two reconditioning issues that I took into account when finalizing the purchase price:

1) torn material on the mid panel between the two rear glove boxes (see photo, attached)

2) worn leather wrap on the parking brake lever

Now my initial challenge is identifying replacement materials for both.  Plus I need to understand exactly how the mid-panel is actually removed.  Seems like I may need to remove the carpeted top to the rear deck to gain access to the fasteners holding this mid-panel in.

Has someone done this panel refurbishment, and what, exactly is the material: leather or leather-look vinyl??

Also, anyone have ideas on replacing the parking brake wrap?

thanks,

Bob