This is also a project I did for a friend. He patiently waited for months before I came around to finishing and delivering the products to him, so thanks for the patience! The project has a set budget of USD75 including the drivers, crossovers, enclosure materials, and finishing.

The woofers are ACR Curve 538 and the tweeters are ACR 9kh. The enclosures are 12 liter each, tuned to 50Hz. The inside are lined with 12mm felt and doubled in some areas. The crossover is 2nd order, 1uF cap and 0.68mH to the tweeter (plus 10R resistor), with 1mH and 10uF to the woofer. With this info I think you can perfectly recreate this build and be very happy with the sound for such a low budget.