Mark Staker estimates the total cost of the construction of the Kirtland Temple to be "a little over $40,000."
Mark Lyman Staker, Hearken, O Ye People: The Historical Setting for Joseph Smith’s Ohio Revelations (Salt Lake City, UT: Greg Kofford Books, 2009), 435-36
Debt for the Church as an institution grew incrementally as leaders sought to publish materials, foster economic growth, and, especially, build their sacred structure. When Ira Ames took over the books of the Building Committee, he found them in “complete confusions [sic]”; and the actual cost of the House of the Lord in terms of materials, labor, and the sacrifice of other opportunities was never known for certain. Despite uncertainties about total cost, the building clearly incurred expenses much more significant than those initially anticipated. Cost estimates range between $30,000 and $100,000 with the actual cost probably reaching a little over $40,000.