Smaller, but I built a 24x24 hay shed this summer with 14 foot walls. Material costs plus a bobcat rental to dig the post holes to 6 feet, was $6000. All labour done by myself and then pregnant wife!
Didn't have a tractor, so we spread the gravel by hand. But was not as much as you will have in the barn.
A guy with a bobcat will set you $40 to $60 an hour for the top soil removal and the gravel spreading. In my area, gravel goes for around $22 a yard, in large quantities.
Our barn is hopefully going to be around 32x60 and we were quoted around $12k for materials, including metal siding, and 12 feet tall. Its not a bad do it yourself project, but allow more time than you think, and get a couple friends and some scaffolding to get the trusses up. We used a rope on each end, and it wasn't so bad.
What are you going to use for a gravel base, we are curious as to what people lay down....Good luck!

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