Cost depends on the shop you chose. If they have talented guys with good or great equipment, it will cost more. It takes about $1200 to get a set of iron to what I consider "ready to run" on a performance engine. That includes pricing for dual springs and Comp or Crane retainers and locks, stainless performance valves, etc. As for labor, this is what and why: I always do hardened exh seats. The factory stuff is induction hardened. But as you note, valve jobs and wear can lower the protection. On top of that you're adding (usually) a narrower seat for flow (means it gets hotter and wears faster) and much heavier springs. I always do guides or liners. Because the seat cutting equipment uses a straight pilot and if the guides are marginal, the seats will suck as a result. If the shop uses tapered pilots, find another shop. I always cut the guides down if liners are used, and I always cut the spring seats for dual springs. It just makes sense to me to do this stuff while it's apart. Because it's almost inevitable that at some point the guy's going to want to upgrade a cam or whatever and need it done. Plus, IMO, the positive seals do a better job controling oil into the chambers. I always have a 5 angle valve job done. This includes two additional angles: one is the throat cut that basically does a bowl hogging removal. The other is an unshrouding cut in the chamber that pushes the chamber walls back slightly and having both those done at the same time as the seats means the angles are cut concentric and round. These two angles don't cost any more if the shop does performance work because they have the cutters already and the result is more than a "stage one" porting job but not quite stage two.