Heavy Duty, wood over “B” deck floor, hand rail, and stairs included. (15,000) Square Foot Mezzanine. Column Spacing is 12'-5" x 12'-6" with 12’-0” top of deck. Cost for a new mezzanine is about $25.00 per square foot. Buy this mezzanine for less than half the cost of new for $10.00 per square foot.