i know for a fact, from sump to head studs, including head gasket, oil pump, all machining,balancer, everything just needs a head bolted on. assembled its around 15k for the nitto
a decent head is 5-10k, you would need a heavy breathing head to make any decent power,
a turbo for response and power on a 3.2 would probably be a GTX42?
so theres 3500
1300 for manifold
800 for gate
its a 30k affair for it to be done properly