318 with 360 heads milling : small valves

Stock 71 318 heads should be about 68 cc A .040 cut on 360 heads should get you just under 65 cc chambers. I would also mill the intake side of the head .038. Plus you can tighten up the guides, clean up the bowls under the valves, get a good valve job, and use the good Viton valve seals, add valve springs to match your cam while you do the heads. You go from 170 cfm on the intake port to about 200cfm. Now you should add a windage tray, high pressure oil pump relief spring, a 340 distributor, and 3.23 gears. I used to do it all the time. How much it will cost now a days, or will it be worth it, only you can decide.