I for one certainly don't need a break down of what the material cost. I am WELL aware of that. IMO though it is completely meaningless. They give you a price, if you like it, do it. If you don't, don't have it done. Simple as that.
People that start throwing what our material cost and how much time something should take are an IMMEDIATE red flag. Typically I bow out of those jobs as people like that are usually too tedious to work for.
It's like asking for a price breakdown on a service upgrade when folks start spouting how they can get a panel for $100 and a meter pan for $30, bla, bla, bla.
A 200A service is something like $2200. Period. Don't like it, don't hire me.
And yes, $32 per receptacle is an INSANE price, even in Podunk USA. I am probably in the middle of the scale at around $55-60. As an add-on change order it might be higher depending on conditions.