5PC Fire Truck Play Center / Toy Box @ Sams $38 B&M
Went in two SAMs in my area. Both had these marked down to $38, original price before the holidays was $100, then $50 right before Christmas. We picked one up and assembled the other day. Actually pretty well made. Nice high gloss furniture finish, and finished on all sides including joints.
YMMV, but they are likely pushing these out of all Sams clubs.