I think nobody in business needs to give you itemized anything, however, lets see my wild guess is, core motor $5-600, rebuilt ME360 kit, piston, barrel, crank, rod kit, including gear box giving it away at $2000, machining of casings $400, seals, fasteners and bearings $400, labour at $50 * 16 = $800
Last 250 I built with replating the cylinder was close to $500, add piston, rod kit, seals, all bearings, gaskets, all fasteners, blasting and painting, labour.
Depends on what kind of job you want to do,