[s-cars] Engine Rebuild Questions

[Keith Maddock]

S-Heads,

Reviewing the estimate (Finally!) for putting my engine back together
and have some questions:

Engine has 120k on it and "spun" the #2 rod bearing.
Replacement crank and rods already obtained.

1) Think it's worth buying new valves, or are these 300k mile parts? 
Cost here is $365.  Not thinking it's much labor savings since valve
guides are being replaced.

2) I'm getting quoted $360 for the main bearing set alone, is that reasonable??

3) about $500 total, parts+labor to remove, re-ring, re-install
pistons...worth it?

4) What's normally included in a "Gasket Head Set" 034 198 012 M.
At $190, thats more than the approx $100 I expected to spend on a head gasket.
Anyone know if this is the MLM part?

Everything else seems reasonable/digestible though expensive.

Guess the MX-5 will be bouncing aorund on a 15 year old suspension for
another year...

Thanks,
Keith