Try this recipe as an example:
Induration Sphere (Ice Crystal) :: gives 1 spirit / (2 if HQ1, 3 if HQ2, 4 if HQ3), then...
Reverberation Sphere (Water Crystal) :: 5 spirit / (8 for HQ1, 10 for HQ2) then...
Fusion Sphere (Fire Crystal) :: 15 spirit / (29 for HQ1?) then ...
Light Sphere (Light crystal) :: 15 spirit / (?? for HQ1?)
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This nets out 36 spirit for 2 MC-01, 1 MC-02, and 1 MC-03's . Even more if you get a HQ result as I have a few times. (Haven't gotten HQ on the ?? ones yet).
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Another path to follow with little higher cost is:
Induration / Ice >> (1/2)
Reverberation / Water >> (2/4)
Distortion / Ice >> (5/9)
Gravitation / Earth >> (15/29)
Darkness / Dark. (15/??).
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I have more but I'll post them in bgwiki as a recipe list as I get to them. Hope it helps.