Assuming there is no major demolition work required to the sloped floor at the front end of the auditorium, and the existing ceiling is to remain, you should budget your construction costs at about $75,000. This would include the light gage framing, deck, and concrete for the seating platforms and step aisles. Also included would be the vomitory wall framing, gypsum sheathing, and wall cap; handrails and guardrails behind the accessible seating; vct flooring at the seating platforms; and misc. painting.
Not included would be any finishes/acoustical treatments along the side walls and projection wall; carpeting; low voltage step and aisle lighting; or new seating.