About $250 in metal and a lot of labor - most of the metal bought ~2 years ago and it's gone up.
Drilling all the holes tok a while. I learned how to sharpen drill bits by hand before I was finished - even with cooling the bits while drilling...
Don't try it with a cheap benchtop drill press - ask me how I know - OK, I'll tell you - those cheap things from HF on sale for $39 have neither the up and down stroke nor the torque for efficient cutting of 1/4" steel tubing.
I borrowed my dad's Ryobi benchtop and what a difference. I'm sure I was getting the full 1/3 HP from it! - and the stroke was great too!
Oh well, I wont be doing this again, and the cheapo I bought does fine on thinner metal and wood, and is all that I need 0 plus it's a hell of a lot easier to move around necause it's so much lighter...