My i30 failed it's 1st MoT on front tyres, my dealer fitted a pair of Hankook Ventus Prime 2 for about £125 all-in. Slightly more than my usual tyre place but not worth quibbling about. If someone gives me a price for tyres I will assume that includes everything, tyre, fitting, new valve,balancing, VAT. Front tracking shouldn't cost more than £30, last time I got it done by National Tyres that had 50% off. Since then, I always inspect my tyres before taking it for MoT, including taking photos. If they fail the tyres during MoT, insist on looking at them yourself first.
When I took my previous car for MoT, they flagged up deteriorating CV boots as an advisory, giving me a price for changing them, which I declined. When I checked them myself, they were in perfect condition. They haven't been flagged up as a fail or advisory on any of the subsequent 5 MoTs. Some garages rely on owners not bothering to check basic stuff like this.