Is there a reason for the birchwood plywood? Basically I am wondering if you wanted that for a certain look. I used melamine and got one sheet for less then $40 (home depot made about 7-8 cuts and didn't charge anything + there is extra left for future use), the backing was about $6, the heat tape was $24 but I have enough to easily make 1-2 more, and finally about $17 for tubs. So 40+6+12+17=$75 for the rack. I found Iris tubs online for my next build and think I may go open sides. I think for a 20 tub roughly 30qt set up it should be able to be done for under $100 for the wood alone if it has open sides.
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