A carved oak bench flatpack can be made at a workbench (Oak workbench or better) in the Workshop of a Player-owned house. This requires 31 Construction, uses 4 oak planks, and gives 240 experience. The flatpack can then be used on the seating space hotspot in the Dining room, while in building mode. This requires no Construction level and gives no experience.
The cost of making and selling a carved oak bench flatpack from scratch gives a profit of -2,210 coins.
After completing the hard Fremennik achievements, they can also be traded to Advisor Ghrim in exchange for 112 coins being added to your kingdom's coffers in Miscellania. See Flatpack: Miscellania reselling for details.