plus another 12 for the tools to get the old one out. Plus a few hours of work trying to get it out. plus $5 for a can of liquid wrench. plus another hour trying to get it out. plus $20000 for chemo after the liquid wrench causes cancer.... and that is just the BB issues.

If the bike is a cheap junker it is not worth either $67 or the work. If it has a non-standard BB it definitely isn't. Sell it for $25 and buy another slightly newer plumbers special, one that already has square taper. If it is a really nice old bike the work/money is probably worth it but that is unlikely.