George, good question. Let's start a list:

1. Donor --- if you look, you can find a decent 325 for $3-5. Say $4k to be safe.

$4,000

2. Motor -- Sunbelt or like quality, $6-8k. Say $7k

$7,000

3. Cage -- I'm not sure it is reasonable to expect even a decent wrench to do this, so say we farm this out too -- $2k.

$2,000

4. Wheels/tires -- $2000

$2,000

5. Springs, sways, bushings

$600 (cost)

6. Seat

$400

7. Gauges/instrumentation

$400

8. Brake lines, rebuild calipers, rebuild master

$200

9. Diff/LSD

$1500

10. Shocks. A BW car? probably what,$2000 for all four corners?

$2000

11. Air dam/splitter

$500

12. Dyno tune

$1000
That's about $20k right there.
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and then there is a Motec, SIR, Belts, Fancy radiator, clutch, tranny rebuild, paint/decals, brake rotors and pads, bushings and sway bars im sure are more...and the suspension and subframe "factory repairs"...not hard to dump silly money in these things. Basically when they build it, you would be better off financially to just buy one depending on what you make per hour...but i like to know what i have thats why i build rather than buy.