Aluminum heads $ per HP?

Using the current pricing.......
If I were looking for a decent bang for the buck set of new heads....... I’d get the Bare Speedmasters, their valves, and then use springs/retainers/locks/seals that suited whatever the cam was.

Depending on exactly what springs were used...... $1000-1100 in heads/parts.

If you paid a shop to check/hone the guides, recut the seats, mild bowl blend, clean and assemble....... add $300-400.