Bathroom Renovation in Basement

[Thomas Key]

I currently have a toilet and vanity in my basement and I am getting bids to add a shower to make my basement a livable space. The current bathroom is raised up and I am wanting to have the contractor drill into the ground which will be more expensive but at the moment my head is almost touching the ceiling. So if any suggestions on going about that aspect would be helpful!

My question pertains to the flooring and shower pan. Someone suggested at shower receptacle for the base and subway tile the way up. And for the floor (which will be about 50-60 sq ft) 1/2 inch small tile flooring. I received one bid back for tiling at $3200 and waiting on two more bids. I thought the price for tiling was expensive and wanted to get other opinions on this.