You can use the outers off the D30, they're the same. The bare housing is around $2000, add $1500 for whatever gears you want and an ARB airlocker. Plus the cost of your axles of choice. That was from a quote I got from Dynatrac.

 

yeah i just looked on line and the prices of dana 60s were almost 9000 with the arb and the gears. then you need on board air to run the locker. if you do it with dana 60 outers then things get even more expensive because i believe bolt patterns change. so new wheels!