Price Estimate seems way high

30K for materials seem cheap to me, what kind of kitchen cabinets? Do they have to change all the plumbing back to the risers? Waterproofing? You need to find a contractor who will break down everything. what kind of tiles, shower body, etc?

The $46K for labor seems to be not unreasonable. Best to get a couple of different from contractors, but I wouldn't be surprised if most bids are around that range. I would expect labor for a gut reno of a bathroom to be around $25 - 30K, and what you are proposing is not a gut. A kitchen is also expensive, although not as expensive per square foot compared to a bathroom. So, the $46K doesn't seem unreasonable given what you have outlined.