Mine was done for $350 about 2 years ago by the same folks who epoxied my garage floor. They also (for a few bucks extra) put down plywood over the beams around the steps so what I put there wouldn't fall through the garage ceiling. For me the steps turned out to be kind of useless since there was VERY little accesible storage space due to the way the roof beams were placed. So yes, $400 sounds reasonable.
Edit: There are many types of steps. Some for $135 and somne for $300 so that should be part of the comparison.
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"I think the scariest person in the world is the person with no sense of humor."
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