It all depends on what you want done. I'll run down my prices, and you can use them to compare.
Vulcan upper intake-gasket match,port, polish, paint exterior- $100
Vulcan heads-gasket match and polish exhaust ports, paint exterior-$150 for the pair of heads.
Vulcan heads-all above, plus gasket matching and polishing of the intake ports-$200.
A couple things to note: you don't want to touch the lower intake, the rougher surface helps to atomize and swirl the fuel mixture a little better. Also, the stock bowl area around the valves is adequate, so there's no need to go nuts there as long as you're not planning on forced induction.
Porting and polishing tends to yield better gains in the upper RPM's. With the Vulcan engine, the low end torque is retained, and freer breathing is allowed at higher RPM's. I had done this to the first engine that was in the car, and it showed about a 4-5 HP increase on the dyno.
Porting and polishing on a Vulcan (or any engine for that matter) should be considered a building block for other things, such as forced induction, freer flowing exhaust, etc. Alone, you don't notice that much of an increase, but it will work in conjunction with other mods.