Hope this helps
100 skill points from having 100 skill
+ 40 skill from 30/30 toolset mastery
+ 45 skill from 40/40 faceting
+ 60 skill from 40/40 air gems
+ 6 skill from rare head piece (made by JC)
+ 6 skill from rare chest piece (made by LW)
+ 10 skill from rare tool (made by engi)
+ 93.75 skill from using all rank 3 mats
+ 30 skill from using insight material
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390.75 skill
Technically at 85 skill you can make rank 3 gems, if you have the rare JC gear