First, how many SC+ licenses do you have, and how many queues is the Map/Reduce configured to use? That can make the biggest difference in time. Creating any transactions is likely to to come with its own set of performance concerns. Transactions may have GL plug-ins running, which can affect the time. Netsuite performs a lot of processing on them so their governance cost is the highest of all record types. But then on top of those costs, there may be many user event scripts and workflows running that could be slowing things down further.
If you have the Advanced Performance SuiteApp installed, you can use it to help track down where performance issues might be. Also, does the script do anything else besides create invoices? If there are searches, queries, record loads, or other potentially costly actions that could also be slowing it down. You can easily add timing logs to the M/R script to find out which steps are contributing the most to the time.
There’s probably no one answer as the time can vary a lot, based on so many factors, even the time of day the script is running. During peak hours, expect things to take longer.