yeah, i went to ace hardware. i could buy a 4 foot stick of 1x1 aluminum tubing for $11. this stuff i pulled out of the scrap pile at work was free. i broke it by hand on a brake that's probably older than you and i combined. just like every other piece of equipment at our shop. i sheared it on a Cincinnati 10 that was built in the early 60's.

anyway, the build cost is still $3.99. i'm still looking for a set of wheels and tires.