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$145.00 per foot isn't a bad number to work with if you're doing a budget. As there are so many variables in new construction it isn't ever going to be a straightforward answer. If you are wanting a single story, stucco exterior, typical windows and doors, shingle roof, typical flooring, drywall interior partitions, drop ceiling, HVAC, two bathrooms and a small office kitchen that isn't a bad number - but your location will dictate labor and material costs too.

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Q: What is the cost per square foot of a 4000 square foot wood frame office shell?
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