I'm at $42/sq ft for the 24 x 30 extension on my barn. That's the pole barn complete with good windows and doors and a concrete floor. Added wall/ceiling insulation...used OSB board to cover the stud walls and the barn siding was used for the ceiling. All that added another $7/ sq ft. No water or septic but that could be added for another $12K or so...or another $17/ sq ft. All that adds to $66/ sq ft. Gotta figure some kind of heat/cool. A central ac/heater could be had for another $12-15K; another $20/ sq ft. Total now at approximately $86/ sq ft. Round it to $100/ sq ft to be safe.