Air hammers are cheating. Using spike mauls is cheap and 10 guys can easily put in 75 ties a day, just using a tie machine to pull the old ties and insert the new ones. Under miscellaneous costs I included fuel for the tie machines and spike maul handles as they do tend to break from time to time.
As for replacing ties, obviously you wouldnt start at one end and go to the other. Weather plays a large factor, as does travel time to the job site and other factors. I mentioned it would take nearly 4 years to accomplish because a lot of the line would be inaccessible for the winter months, and the section crew would need to be focused on brush cutting or snow clearing during the off times.