Your rear axle is quite a bit stronger than a d44. Also it has rear disk brakes which you will have to buy a kit, or fab up for your Wagoneer D44's.

Wagoneer 44s are a great match for width.

I'm in the same boat with you about ordering 5.29's, and transfer case gears for huge sums of money, BUT.........

SAS is not cheap even if you DIY. I did mine about as cheap as it can be done(I think anyway)

Axle was 67.50
Gears were 150
Spool was 100(You REALLY need a Detriot at least 500)
Bearing kit was 100
Hubs were 100
Driveshaft fab 325 (can be done cheaper locally, but I have woods shafts)
Steering box 20 bucks, but I used junkyard stuff.
Steering shafts... can use stock, or spend a wad if you want to.
You're gonna need to rebuild your brakes. Thats $80 bucks for pads, and calipers, and rotors
AND, you're going to have to put a new master cylinder in there to move enough fluid volume for your new huge calipers. Stock MS will not work.
I used junkyard mounts, and brackets, and steel from the welding shop. Prob another $100 in there for misc costs.


Leaf springs were 200. (I bought a set of USED 6 inch lift YJ springs)


SO Basically each axle is going to cost you around $500 bucks to rebuild, and AT LEAST $500 more to put a locker in.
The rear is going to need a disk brake kit for a hundred of so.

SO I am going to estimate $2500ish in Axles, and steering IF you put lockers in it and do it all yourself, or get labor for free. You could prob scrape by on 1500ish or so if you put spools in both axles.

Now. As I said before. You have to buy/build all the mounts for your leafs, or coils, or control arms, or sway bars, shock mounts....

Longer brake lines, new master cylinder... few hundred there.

AND you're going to be breaking D44 rear axles when you get done. SO get a wagoneer D44 front, and go find a Dana 60 rear.