Way too low for moving that much plumbing around. By at least half. A standard 3 piece hall bath averages 20K. A 6 piece master averages 40-60K.

I was going to say $33k for the bathroom sounds about right (assuming you are not getting marble everywhere or Heath fixtures or the like) until you clarified and said it was for 2 bathrooms. No that's too low, and I'd be suspicious of the workmanship. A friend of mine just removed and replaced her acrylic shower with a high-end one, and did new tiling just inside the shower, new plumbing for the shower, and it was $20k.

For the second bathroom, toilet replacement--assuming an average toilet and not one of the cantilevered ones--should be about $400-800 including the toilet. But the tile replacement could be any amount from reasonable to sky-high, depending upon what tile you choose, how much surface you are covering, and whether the underlayment is correct or will need to be replaced.

Some of the items on your list might not be that worthwhile and you can save money by not doing them. For example, the freestanding tub (which is not what is pictured in your OP) - they look great, but are costly, a bit harder to clean around, especially if they are tight against a wall or walls, usually require expensive plumbing fixtures coming out of the floor, and are a bit harder to get in and out of. Perhaps keep your built-in tub, and upgrade the surround material. That should save $4-5000.

I'm doing a remodel in Los Angeles and it's high cost area. Also, the trades are incredibly busy so even finding someone skilled is hard. I only wound up with one firm bid and went with it because my designer had worked with him before; I had seen his work in my building as well as for other people so I would probably have gone with him anyway since I knew his work and my designer said, based on her experience, any other bids wouldn't have been lower.

That said, it's a bit difficult to break out my costs since plumbing and other work also includes my kitchen. However, my baths are small as is my kitchen (an 8' x 10') galley and there is minimal tile work in my kitchen - a backsplash is about it and the counters are just straight for baths and kitchens so not a lot of detailed slab fabrication.

I am not changing any layouts for plumbing in baths or kitchen - swapping the current tub/shower combo for a larger shower in the master and eliminating one sink in the master bath but footprints of everything remain the same.

I am supplying all materials except the discretionary materials -I'm supplying toilets, faucets. fixtures, tiles, hooks and everything else that relates to what the bathrooms look like.

Tile work is $13,000 (not including tile of course which I am supplying). Tile shower, tile floors and tile walls up to the usual height.

Plumbing is budgeted for $7000 - again no major changes

Electrical is budgeted at $8000 - but probably proportionately less for electrical in the bathrooms than other parts of my condo

Shower Enclosures - $4250 - (glass and hardware for frameless is being supplied by GC in accordance with the specs from my designer)

Does not include vanity installation as the cabinets as well as installation are being done by a third party.

Standard GC overhead is 18% which is $5800 just on these items

So I'm at $38,050 more or less since plumbing/electrical also covers other aspects of my remodel and of course that's without any fixtures, tiles or whatever - essentially just labor. With materials I am supplying, let's just say that Sophie's estimates of costs for a bathroom are not out of line - and my bathrooms are small compared to most :-)