In general, hard parts include the pump, drums, pistons, gears, sprag clutches, valve body & spacer, accumulators, case, planetary sets, steels, shafts, supports, pawls, springs, snap rings, etc. Virtually any needed parts other than the frictions, seals and gaskets that come in an overhaul set and the fluid. Bushings, bearings and the converter generally are priced separately and tacked onto the basic overhaul. There is no way to accurately estimate hard parts without at least a partial disassembly of the transmission.