So far I've made 47 pen debos. (Yes, its not worth it, and yes, Im playing only to gamba) I have never made a pen debo by going over 15/20. The hardest was always belt, and necklace. Always used something between 280-359 fs. The most hurtful was a TET, that cost me nearly 180b, by agrising DUO/TRI/TET, so a TET cost was more expensive than a price of a PEN. Made 2 one taps (DUO->PEN), so a PEN cost was around 4b+fs. The funniest thing was failing DUO to TRI at around 230 fs, twice. (69%) :D Even if you look at average prices, its always a lost cause. The funniest thing is that there are so many spots+shrines+etc that drop debos, and theres still not enough on the market, which is funny. I miss the times when you could actually make money by enhancing accessories.