2 - 4x8ft sheets of melamine (shelves) $36 each
1 - 4x8ft sheet of MDF (walls) $32 each
1 - 4x8ft sheet of pine (backing) $17 each
2 - 8ft 2x4 (base) $3 each
6 - Steel Caster Wheels $4 each
1 - Box of screws $5 each
24ft Flex Watt Heat Tape - $90
1 - 12ft extension cord - $3
1 - 50ft roll of insulated aluminum foil tape - $10
Total: $259
I already had a thermostat.. But if you include it, it's about $120.
I had a pre prepared idea so cutting was quick and easy. We cut the stabilizers just a 1/2 inch shorter than the shelves and flushed them to the back of the shelves so they have a recessed look to them. We also cut the walls 1/4 longer and flushed the shelves to the front of them so that the backing would be recessed and the heat tape could be as close to the tubs as possible.
So far the rack is running great. The back wall of the tub is about 90-92 degrees and the middle is about 84-86 degrees where the very front is about 80-82.