I had new lips made for my panasports by this company in germany:
Pertsch & Partner Onlineshop
They started off as 17x8.5 and 17x9.5 and pretty poor offsets.
After swapping the rear lips to the front and having new lips made for the rear I ended up with with a 9j for the front and a 10.5 et3 on the rear.
I think the total price was something like £280 (about $430 with our poor exchange rate at the moment) delivered to Scotland for a pair of 3" lips.