Recessed valves

As pishta said, I had similar prices when my 383 heads were redone ($10 per hardened seat in yr 2000). They also fixed a few cracks by drilling and welding in plugs. I recall ~$150 for 2 heads. They returned with the valves and springs installed. That was a big rebuild shop near the Atlanta airport, forgot the name.

If me, I might take the opportunity to upgrade to aluminum heads to save weight. But, I read that most or all require changes to the rocker arms, push-rods, and valves, so maybe not so easy and more $$$.