i dont want to comment on prices cause this is mr. porter's post,, but its something you fight with when guys want to redo factory heads,, there is no cheap way around it..

clean heads
new guides
hard exh seats
valve job
deck
bowl port and int openings
deck to a cc number or just clean up
cut for seals/springs
assemble

new valves
new springs
cups/locators
locks
retainers