My father and I put up a 36*40 in 2005 and it ran my dad about $30K and we did ALL the work.
That would be 2*6 walls, heated floors, central air, floor drains, piped air (compressor), 10' ceilings, 3 overhead/oversized doors with openers (2 front, 1 rear), R-38 insulation, 2 6' walk in doors...