We would charge £100 labour (2.5 hrs) plus parts (off the shelf, imprest stock) plus vat. Approx £150 +vat. In that we remove pads and grease, so if new pads fitted, no extra labour charge, clean and adjust drums. Our oil is currently £5+ vat per litre, 10.40 semi or 5.30 full synth, extra for pd or long life.
We have competition down the road doing MOT + service £99....