The cost of the hobby has been ridiculous for years now. Even putting 360 heads on a 318 is a waste of time and money unless you are going to change the pistons to raise the compression. Milling the heads isn't cheap and causes port alignment and intake manifold bolt alignment issues, can cause push rod length problems too. I talked to a couple of highly experienced machine shops and they all agreed that it it's cheaper to buy a set of pistons then mill the 360 heads to raise the compression. One even said that the front and rear of the block could require machine work. You simply can't mill 0.060" off the chamber side of the cylinder heads and not expect for everything to line up with out issues.