I was guessing either tungsten or depleted uranium, as for APDS, but the bomb's average density is only about 5 g/cc (14 tonnes in 3.1 m³). Length of 6.2 m times 5 tonnes per cubic meter gives a sectional density of 31 tonnes per square meter, which is about 15 meters of dirt. So Newton's impact depth approximation would predict a penetration depth one fourth of the reported 60-meter depth.
I don't know how to resolve the discrepancy. The plane wouldn't fly if the bomb weighed four times as much. Maybe most of the bomb's mass is in a small, dense shaft in the middle of the bomb, which detaches on impact?