let's keep in mind that Profit = Revenue - Costs.
so each guitar costs originally "d" dollars online.
you buy the kits at half price, 50% of the original price, well, the original price is "d", half "d" is just 0.5d, and there's a shipping charge of $4.50. So the Cost to get one kit alone for you is 0.5d + 4.50.
After some work, you resell the kits online for 1.5d + 4.5, so since that's the selling price that is your Revenue for one kit.