Gehlen said commercial construction, whether it involves a church or an office building, is fairly standard at approximately $70 per square foot for wood frame and $110 per square foot for steel and concrete, including basic plumbing, wiring, fixtures and finishes.he cost for this project, encompassing less than 19,000 feet, is $4.3 million, or about $239 per square foot. In practically every case, when church construction costs are examined, the Catholic church will cost more — usually 50% more per square foot — than the comparable Protestant church.