The ones I had made are aluminum, as that was what was on my 95 Speedster. The water jetting shop that made them can make steel or aluminum.
I've installed the new ones on my boat, but have not field-tested them yet. I measured the distance the old one and the new ones lift the reverse gate, and the new ones actually lift it about 1/8" more.
I should be able to get the go-fast out in the next week or so. Once I make sure I'm not selling you all something that doesn't work, I'll get back with you on a price. Based on what I paid for mine (aluminum), I'm guessing the price would be about $15-$20 each.