some small chunks of diamond plate been laying around for 20 something years for rear brackets.(free) 2 10 foot pieces of 1 inch pipe from home depot (around 20 bucks)
4 blazer 100 watt lights from walmart (50 bucks)
took rest of bedliner paint and dumped it right in with the remaining half gallon rustoleum black semigloss from a project a cpl years ago. wished I would have gotten new paint cause it was thick went on thick and caused a lot of crackling. but that would have put me over my hundred dollar budget.
all wire for lights and plastic wire wrap was free since the p.o. left the wiring harness from the plow he had on jeep.
wanted to locate the lights lower so I could put something longer then the rack on without hitting lights. so light mounts are unistrut (kindorf for the older guys)short chunks I got from work along with the 1 inch hanger straps. (free)
now look very close guys you tell me what the top rack section is made out of. think outside the box.