Aluminum heads $ per HP?

Out of the box,bolted on to existing short block,with any special pieces needed to work,what is the dollar amount spent per horsepower? And lets narrow that down to rocker shaft versions with standard rocker arms,not offset. Changing springs to match cam not part of dollar amount.
Thanks! Bob P.S. don't include the blow-out sales that pop up every once in awhile, just standard Summit/Jegs/CNC performance and such.
the rest of the build would determine that. In other words, if you have a well built 360, with 240 @ 050/.557 lift cam and have stock smog heads on top, your gain would be more than if you bolted them on a 100% complete stock 318. So, really not way to say "all engines gain 52 hp" or the such.