These patient beds are one function manual beds operated through liver to incline or decline the back position with ABS panels in left and right side which works as railings. Semi Fowler bed has two sections of bed top on which one cut mattress can be placed. ABS or Acrylonitrile butadiene styrene is a common thermoplastic polymer (engineering plastic) typically used for molding items. Price vary according to customisation (wheels, mattress, railings etc)