The prices above are for wood only. Dont think thats a complete rack with everything needed.
Average price for a completed 28qt rack depends on how many tubs and if your using belly or back heat.
My recent rack builts
10 slot 41qt Complete $300
12 slot 16qt Complete $175
11 slot 28qt rack Complete $250
2 x 14 slot 6qt Complete $140ea
Keep in mind all theses that are complete racks INCLUDE the tubs heat and a Johnson A-419 thermostat.
Way cheaper and you get more for your money. Melamine wood has gone up in price from the normal 29 per sheet to 35 per sheet