I'm always amused at cost discussions. Very, very rare to visit with someone that will disclose the entire cost. I count everything. Everything.
My favorite saying to people is "You might be able to build a similar building cheaper than mine, but you can't build this building cheaper". Very few fully understand what I'm saying. They just continue to ramble on about their intentions.
Good friend of mine has a 1500 sq ft 12ft eave pole building with concrete, lights, tiny bit of insulation, one overhead, one walk in, two windows. $25K. Door/window framing laid flat. Concrete so uneven you notice it when walking or standing around. Impossible to heat in temps under freezing. He's happy. I'm happy for him.