Front and rear axles: $12,000
4" lift kit: $3,100
Antirock sways front and back: $1,135
Fox 2.5 shocks: $2,800
Fox 2.0 stabilizer $440
Rockslide Engineering step sliders: $1,800
Rockslide Engineering exo armor for slider steps: $520
Savvy front bumper: $900
Warn VR 10s winch: $745
Factor 55 pro-link: $150
Savvy rear bumper: $750
Baja Designs lights: $1,200
Teraflex Alpha rear tire carrier: $315
Genright Fenders: $1,600
Genright liners: $650
Vision Manx 2 wheels: $750
Patagonia 38" tires: $1,500
Other misc: $1,000
Looks like $31,355 in parts alone. Plus labor.
And the window sticker started at $47,565. So that's an MSRP of $78,920 plus the labor to build the thing. I'd say they have $80,000 invested between the Jeep at dealer cost, all the upgrades, and all the labor. Goal of making $10k in profit if they can sell it for $90k? Good luck.