28 days after breeding. If the cow is lactating it needs to be at least 73 days after calving otherwise there will likely be a false positive. Pull blood - we take it from base of the tail while holding tail straight up - inject blood into tube - mark tube with cow number - keep blood cool - mail in and get results. Assuming you synch (and all cows come in) and AI and follow up with clean up bulls 2 weeks later you could wait to draw blood until day 42 post AI and be sure any positives are AI and not the clean up bull. Waiting allows fertilized eggs to attach without the cow going through the upset of a chute event during that critical time. But if you're in a hurry it can be day 28.
Negatives are pretty accurate while positives are a bit less so.
I think we pay about $2.50 a vial. We still palpate around 5 months so for us it's an added cost but we use it for early identification of those who took to AI and we can prepare better for calving season.