I was going to do it with this guy. Yes he doesnt have amarr but do the maths so you can confirm but I think for 35b thats a good deal for the SP. You can remove about 9msp in extracting . if I am not wrong. You need about 14m sp to get him to a very decent amarr dread/super.
Again do the maths yourself. It should end up being about 980m sp per 1m sp when all is done. But thats becuase I add a mining alt that I could extract 4m sp from since extracting is cheaper than buying injectors.
The idea is look at the core skills. gunnery, amor and drones. if he has close and other wasted and u can get it for below 1b per 1msp then consider