Or cement board....
Then place a layer of 12 x 12 inch or so tile on top. Cement board by itself will not take long time abuse of a chair rolling over it. i.e. surface will break down over time. The tile acts as a good protection.
Home Depot and Lowes both have discounted tile for under a dollar per piece. Often in the 69 cents range. Or try the rehab store and perhaps Craig's List for odds and ends.
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