Prices vary, but generally the 6 exhaust seats redone should cost about 90 bucks for labor and maybe $20 for the seats.A good shop then charges about 100-120 bucks for a proper valve job,the canted exhaust valves cost a touch more..The exhaust valves on a 235/261 are the same as Smallblock V-8,dime a dozen so to speak.And don'r let no one BS about stainless exhaust valves, the original ones on your engine were stainless.
Seat replacement helps performance by restoring the valve seat location instead of just regrinding the seat deeper into the head.