Fourth (and last) game in the series , like a somewhat modern Pole Position, one of only 2 games to use the FL hardware (Speed Racer being the other).
Value varies by region and demand, not always rarity, but I know a guy who picked up a twin Final Lap 3 for $350 so, extrapolate from that. This is a question better suited to ask over at KLOV , they are more actual arcade game oriented while BYOAC is more cab building oriented.
KLOV database says its super rare:
https://www.arcade-museum.com/game_detail.php?game_id=7800 I wouldnt spend more then maybe 3 bills on it if the monitor is good and everything works.