It is made by a local company in Salt Lake. They don't have a web site and the only # I have for them has been disconnected... I do plan on reverse engineering it when I get home (I am in Afghanistan) and making a few variations.
I don't know how much it cost, it came with the truck! I have never seen any that are as nice as this and I am surprised that they aren't more popular. I hate home made plywood storage boxes and other hillbilly looking wood creations. I think they are tacky and ugly, but the quality of this system is outstanding and I love it. The carpet on this unit is tough as nails but still soft enough to sleep on. There is ample padding too. Plus, there are 4 recessed, plastic cup holders for lounging with your favorite canned beverage!