Heads for mild 360 build
Look at the cost to do a set of heads vs buying a set of heads. Machining cost can get expensive.
If you have access to a grinder and can clean up the bowls and intake tract a little that will help. Have to know what camshaft you have to come up with power. An xe268H type cam and some mild port clean up will get you to 350+ hp fairly easily at sea level. At altitude, going to be a tougher task getting 350HP.
1.88's are fine, in fact they are better heads to start with if you wanted to go to a 2.02. BS on the don't use a 2.02 on a 360... I've had 1.94 valves put in the heads too for a nice clean proud seat. Lots of ways to go.