Depends what kind of Naomi kit is inside. The Naomi2 mobo would fetch around $150. The game on cartridge would fetch about $50-70, if it's got a GDRom player, that would get you a 100 bucks extra, and the game (with key) anything between $20-70 depending on version.
Remember that you would need to install new JAMMA-wiring, seeing as the Naomi is JVS standard.