We have an 81 BJ42 with factory disc brakes, 5 speed, power steering. It has ARB lockers front/rear with compressor and attachments to fill tires, ATX turbo on the 3B, ARB Bull Bar with Warn winch, OME suspension with Cragar 16 inch wheels and Interco TrxUs M/T tires 255/85 R16 (stock split rims are saved as are all other stock parts like bumper, air cleaner, etc). Has aftermarket A/C and heat. It came from Canada which in my opinoin is one of the best places to purchase from because they are LHD (Aussie and NZ are RHD) and have higher content than South American or African ones. Careful re: rust. It has been re-upholstered in leather, has a Grant leather wheel (again, have stock stuff). It has been fully restored -- frame off -- frame powder coated, body painted on all sides of everything. All hardware is stainless -- 99% of all bolts and screws except a few hard to get to and a few that need the higher grade bigger bolts. Engine, transmission, transfer case, diffs, all rebuilt with less than 1,000 km (I left the speedo in km for fun). It has powerful halogen headlights and nice fog lamps (all done right with relays, etc). It has boost and EGT gauges, rebuilt stock gauges all work perfectly.
But, I would not sell it even for two 25k checks. The one I looked at before buying this one was restored as nicely but did not have disc, ARB, A/C, etc. It sold for 65k.
So the price can really vary depending on condition, options, and add-ons. A frame-off restoration being the most expensive -- but then, no rust, and everything protected and built better than stock (i.e. the stainless hardware, stainless braided lines, etc). And most if not all people that go that crazy on the restoration usually don't alter from stock. We took the path of tasteful and effective mods, while keeping most of the stock parts.
Good luck!