I will now illustrate the most efficient way of creating this item from the merchers perspective. The long term creation of the item would consist of 33,3333 * (Scroll for Earrings for INT 10%) Market Value varying between 3-5m each scroll, an item which most likely, sadly, is decided upon hackers. 3,33333 * (Scroll for Earring for INT 30%) Market value varying between 35-55m each scroll. 3* (Event scroll Earrings for INT 100%) Market value varying between 90-110m each scroll. Methodology: This will on average create 3,33 Single earrings ( 3 INT, 5 MATT, 4 SLOTS) ( You scroll 33,3 clean earrings purchable at henesys weapons store 7k mesos a piece) Then you scroll the 4 sloted items with the (Scroll for Earrings for INT 30%) And will on average receive 1 x ( 6 INT, 10 MATT, 3 SLOT) Earring + 1 x ( 3 INT, 5 MATT 3 SLOTS) Earrings and also one broken earring. Scroll the 6 (INT 10 MATT 3 SLOT) earring with 3 event scrolls and enjoy your 12 INT 16 MATT Earring. Self cost of the item would be at the lower end 33,3*3+3,33*35+3*90 = 486,45 M - Salvage value of 3 INT 5 MATT 3 slot earring. Self cost of the item would be at the higher end 33,3*5+3,33*55+3*110= 679,65M - Salvage value of 3 INT 5 MATT 3 slot earring. Interested in the self cost given current market price? Formula: 33,3333*(Market price Earring for INT 10%) + 3,333*(Market price Earring for INT 30%) + 3*(Market price of event scroll Earrings for INT 100%) (Please be aware that some merchers buy out the whole market of the event scroll and earring for int 30% scroll from time to time. Those prices generally don't last very long because cost of locked capital) Will give you the current cost of making the 12 INT 16 MATT earring + one ( 3 INT, 5 MATT 3 SLOTS) Earrings. This is a really easy item to make so I suggest new players with intention of HP washing later, or having one magician, keep their Earrings for INT 30% they get from gachapon and any 10% scrolls they find because this is one of the most cost efficient vanilla items in the game. What is the reasonable price of this item due to my one week experience of making this item i feel the market is overvaluing this item, it gets sold @ 660m within 10 mins regardless of market price of underlying scrolls?