Works out to $12 per fish "tree". The cement isn't necessary, but I think it'll help
Average weight of each tree is around 30lbs
I made three trees from the following components
Three five gallon buckets with lids that snap on
200 feet of 1/2 inch PVC irrigation tubing
cut the tubing into 2 feet limbs for the base (about 25 limbs on the base) and 1.5feet sections for the lid limbs (about ten limbs on the lid) I cut the tubing with garden sheers
1/2 inch circular drill bit and electric drill (25 holes around the base and 10 in the lid)
1.5 inch circular drill bit to make a few big holes (two in the lid and three around the base)
gravel/rocks
50lb bag of quickrete (I used about half the bag)