All valid questions. Skip to the bottom to see the costs.
Here is my cost to re-do a set of small valve 915's. I disassembled them myself and reused the intake valves, locks, & retainers (retainers might have come from a different set of heads I think). The 1.74" exhaust valves came from Rockauto I believe & were $70 after taxes + shipping (these might have come with new locks). The valvesprings I purchased used for $50, part number: P3690933, though stock springs would have worked for my cam. (already had these springs, so might as well use 'em). The new seals came with a full engine gasket kit.
The machine shop was C&P in Fort Wayne Indiana. I had them clean, magnaflux, surface grind, new guides on all 16, new oversized hardened seats on the exhaust, grind the seats and set valve height on all 16, & they also installed steel core plugs NOT per my request & charged for it.
I spent $7 on a can of engine paint for the heads. I also used a miscellaneous amount of brake cleaner to clean out the oil feed holes if you want to count that.
To answer someone else's question(s): Nothing trick about the valve job, the guides were whatever they deemed to be "quality".
That's all I can remember, the bill isn't in front of me but its in my Excel budget sheet:
$70 exhaust valves
$50 springs
$643 machine shop
$7 can of paint
$770, true cost, ready to bolt on and run.
For comparison, new heads from 440source, out of the box after tax + shipping are $1120 BEFORE any checking/corrective work has been done to them.