User blog comment:Asmodaiguy975/Create your own item!/@comment-26479782-20150626100454/@comment-24971427-20150626154004

Magic World Item stats are assumed to be vanilla, so 1 crit is worth 3000. 2 crits and 3000 Power=9000. Legend World Items apparently have 11000. To convert stats into defense requires 2000 per 1000 Defense.

Your cost adds up to 9000 (3 gauges=6000. 1 life=2000. But with the drain of resources from both gauge or life gives it an extra 1000. Demonstrated from Dragobreach and Dragoraptor.) here. So let's continue calculating.

18000 (Vanilla plus the cost you have it)-10000 (Because of defense, compared to Ice Deity Shield, Svalin)=8000. 8000-6000(Because of critical) equals 2000. 2000-2000(Because of Penetrate, compared to Hysteric Spear.)=0

5000 was subtracted from Del Gesu for its ability. Not having to attack the opponent should equal to having to destroy a specific 72 Pillar monster. But that's still 5000 left that you haven't paid for. So that means pay 1 more gauge and 1 more life then. (1 gauge=2000. 1 Life=2000. Drain from more than one resource equals to =1000. 2000+2000+1000=5000.)