Well it's hard to estimate a price without more details, such as the year. But here goes my best guess...
The early standard 986 is going cheap now, as low at $8,000 for high mileage examples. $13,000 for more reasonable cars. I think the 2000+ Boxster S is more in the $18,000 to $20,000 range. Let's say though that an extremely low mileage Boxster S would go for $22,000. Again, this really depends on the year though, as you can add a couple thousand for each year newer than 2000 your car is. Throw in a 340 HP 3.6L (I assume this car started as a Boxster S) and I think you could add anywhere from $5,000 to $10,000 to that price. It depends on how "complete" the package was that Roock put together. Do you have suspension work as well as the wheels, exhaust, and engine? Brake work? Interior upgrades? I think this car could easily be worth $30,000 especially considering the low mileage.
Kirk
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2000 Boxster S - Gemballa body kit, GT3 front bumper, JRZ coilovers, lower stress bars
2003 911 Carrera 4S - TechArt body kit, TechArt coilovers, HRE wheels
1986 911 Carrera Targa - 3.2L, Euro pistons, 964 cams, steel slant nose widebody
1975 911S Targa - undergoing a full restoration and engine rebuild
Also In The Garage - '66 912, '69 912, '72 914 Chalon wide body, '73 914
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