That's a pretty big question.
What you have to put into it really depends on what you start with.
A nice machine that just needs the playfield cleaned, new rubber, and some new bulbs won't be that expensive.
One that doesn't work at all, is missing parts, has wear, and needs rubber, bulbs, flipper rebuilds etc costs quite a bit more.
A restoration where lots of cosmetics are needed costs even more. The last time I was asked to quote a playfield swap, I quoted $1000 for labor (I'm in the US, so figures are in USD) plus parts at cost.
I used to get pins ready to shop for a local operator for $150 + parts. That was the electronic work, repairing any assemblies, etc. He and I didn't see eye to eye on what a 'shop job' entailed, so he had his guys shop them for him. I'm a bit of a perfectionist. That doesn't fit well for someone who is trying to make a living from his pins.
What you're asking for in particular could also vary - is it a simple machine with a single layer of parts? A machine with multiple playfields and lots of ramps?
Sorry to answer your question with questions :) But I would hate to mislead!
