I will list if out for you. Joeys estimate is very modest. I'll put the numbers as parts/labor. Most these prices are still faily modest, but at least it gives a rough idea.
1995 Wrangler herculined frame 400/2500
Custom painted Yellow 2002 Jeep TJ 400/3000
Custom Dana 44 front and rear axles 600/500
High steer front 500/500
Sway bars 500/500
Warn steel rock sliders 300/100
Front and rear Detroit Lockers 1500/600
Black Diamond Coil Over Kit installed by 4Wheeler supply fab shop in Phoenix, Arizona (DOT Approved) 4000/2000
Steel undercarriage guard 400/300
GM HEI Distributor conversion (high energy ignition) 300/50
Approx 65k on rebuilt 4.2 engine NA
Approx 18k on rebuilt TF999 automatic transmission with lockup torque converter 1500/250
Custom exhaust 200/200
2 front and back towing D-rings 50/50
Fuel injected 1500/600
Transmission cooling fan 150/50
Dana 300 with 4:1 Tera Low rebuilt and installed by 4Wheeler supply in Phoenix, Arizona 1000/400
Custom fabricated rockcrawler bumpers with spare tire holder by Avalanche Engineering 800/400
Locking hood
Anti-theft removable Grant steering wheel 100
4 high powered off-road lights (KC and Bosch) 200
Hard top and hard doors
Custom front end anti-tip bar
B&M Megashifter automatic transmission shifter 200/100
Soft top and matching half doors 800
2 mesh trail doors 200
Custom fabricated powder coated roll cage 1000/2000
8,000 lb Ramsey Winch 500/100
Custom fabricated aluminum dash with black on white MPH, Tach, Engine Temp and Transmission temp gauges 500/1000
Mastercraft Rubicon 5 point harness front seats with waterproof seat covers 1000/400
Rear bench seat with 3 point seat belts and waterproof seat cover 300/100
Bestop rear duster 50
Bestop windjammer 50
Besttop strapless bikini top 50
2” front entry grab handles
4 water bottle holders
Front rubber floor mats
Sprayed box liner interior 50/400
5 35” ProComp Tires with Trailready Aluminum Off Road Beadlock Wheels 3000/200
5 35” Goodyear MTR Tires on black aluminum wheels 1500/100
Thats 23400 in parts and 16500 in labor. Thats backyard labor. That doesnt include the purchase price of the rig, the motor work, or all the odds and ends that go into a project like this. Bearings, balljoints, wiring, fluids, pulleys, starter, alternator, belts, usjoints, driveshafts, etc etc etc. That stuff quickly adds up to another 5k.
A pro shop would be around 30k in labor just for the stuff I listed.
For someone that doesnt know how to built their own stuff, to come in, and get this rig off the guy for 25k is not a bad deal at all.