About $45/tank, with or without fill depending on who is doing what. If it is another 46 for the fill..OK, $51 easily.
Now here's the rip-off: Every dive shop will tell you that you need a hydro AND a VIP, right? Wrong. A DOT-certified hydro test cannot be performed until AFTER the technician does a VIP of the tank.
So that VIP of a freshly hydro'd tank? Is a totally redundant rip-off. When the shop tells you "Well yeah but they don't know how to do a SCUBA VIP" ask them if they're saying the hydro shop is incompetent, and in that case, why they still use them.
And yes, actually the DOT has said they are open to public requests for revising their regulations on SCUBA tanks which are (paraphrasing) gee, somewhat arcane and dated by now. Which is not to say VIPs in SCUBA shops don't differ radically, depending on who is doing them too.