Queen mattress (CoolGel Memory Foam) + foldable base (metalic pretty easy to install) = $70

2 rugs = $10 or $8 each.

Table + 4 chairs = $15

Two storage shelves = $40 or $25 each.
Reference: 59.4" H x 21.5" W x13.6 D 5-Tier Storage Shelves 1010LBS Wire Shelving Adjustable Metal Shelving Unit Pantry Shelves Sturdy Steel Commercial Shelf for Kitchen Pantry Closet Laundry School.
Link: https://www.amazon.com/dp/B0DZX7Z2PP?ref_=cm_sw_r_cp_ud_dp_583E5KD24CP9JZEH0AM0