Are the passenger front seats and the rear seats the same?

[98G]

In the picture you see a slightly elevated driver seat and a lower passenger seat. Are these passenger seats the same as the back seats?

 

[MWMULES]

The kits I had all four seats were the same, but the drivers came with a base that raised it and the commanders had a plate that went over the battery box. They all were held down with 4 threaded studs.

 

[TedG]

Commanders seat, front right, has longer studs to reach through the reinforcement plate and baterry cover.