Mine cost $42 in materials for the 2x2 1/4 thick trailer stock and 2 feet of 1/4 angle. I had 3/16 angle iron for the perimeter and trex composite boards lying around for bunks. Took me 2+ hours labor to make it 100% ready for powder coat, first time making one, setting up welder/gas all other tools, drilling holes, grinding smooth edges and all that.
I'm probably gonna finish it after work today!
Would of been cheaper to buy one after time, materials, and powder but whatever, I got to make it myself.