The last one I did, the heads were in great shape. Just had to clean them up and noticed a cam going flat. Also lapped the valves in and put on new stem seals. The cam and rockers cost me $45.00. $100.00 for a used head complete sounds good to me. $360.00 for a valve grind, cleaning heads, and fixing one guide sounds a bit high. I do these routinely for $150.00 plus parts, and rarely need much. We live in a throw away world, the reason not many of these are rebuilt. Steven.