$100 for hub spacers (due to fabrication error previously mentioned)
$300 for the trailer we purchased a few years ago, to save time just buy recycled steel
$25 flux core welding wire
$30 boat winch
$9.50 barrel hinges
$70 spear steel
$13 spear pocket pipes
$200 for a plasma cutter
$550 for an air compressor when the plasma cutter killed the old one
Time. Lots. I didn't track it. I spent a couple days disassembling the old trailer and then stretching steel to widen the frame. If I had bought steel from a recycle yard and had it cut to length the prep and welding time would probably be 1-2 days maybe?
That was the big lesson learned from this project. This frame is incredibly over built. Buy the steel for the job and save days of frustration trying to repurpose steel that isn't quite what you need.
I plan to paint it when the weather improves just to protect the steel a bit.