i built my header back system for 125 bucks including the muffler...
i bought 4ft of 2.5" tubing, 8 ft of 3", and 6 flanges (for cat/ cat delete pipe)...
i made the whole system including the custom y pipe (2x 2.5 into single 3") from metal yard tubing and it was easy...
if you dont have a welder, chop saw and a jack, then its hard but you dont need a lift to make a good fitting exhaust...