The basic components for building a mud pan for a shower are fairly inexpensive. A bag of Portland cement generally runs around $10 per 90 pound bag as of publication, and sand can either be purchased by the bag for around $4 per 70 pound bag, or you can buy it by the cubic yard, which is around $10 to $15 per yard depending on the quality of the sand. The size of your pan dictates whether you buy bags or have a yard delivered by dump truck.
One of the basic elements of building a mud shower floor is waterproofing, and the base material you have on the floor dictates the type of waterproofing you need. For example, a concrete slab only needs a painted coat of waterproofing, while a plywood-based shower pan requires plastic-sheeting waterproofing, which is installed on top of a base layer of sloped mud, but under the finished layer of mud. Prices for waterproofing protocols vary drastically and your budget dictates which is best for you.
Mud floating a shower pan is not something a novice should undertake, as there are dozens of variables that need to be taken into consideration above and beyond simply the application of the mud, ranging from the proper drain height, to the right way to install a vinyl waterproofing layer, to how much mud you need to float. Costs for professionals range dramatically across the nation, but you can expect to pay a minimum of $50 per hour with veterans charging upwards of $100 per hour.
The basic per-hour rate can be affected by a number of variables, such as the cost of living. Your area of the country will affect the actual costs. In addition your location in a rural or urban area will change the costs associated with floating a mud pan in place. Transportation fees may be included for delivery of the sand and cement, and if your shower is in a tricky place in the house (such as an upstairs bathroom where the installer needs to manually carry mud up the stairs) there can be extra fees that can sway the numbers.