First of all thanks for the guide! You explained this to me in-game and it seems you made it into a guide! Since I just did it, some small points to mention:
1. Green items give 50 jewels per +10 not 40
2. You can do Blue items of the same level and they give 30 jewels at +10 instead of the 50 jewels green items give. For low level i recommend using green items (cheap with FLY coupons) but the blue option is interesting for new players since Bloody weapons are "bloody" expensive You can simply substitute any level 120 blue weapon which drop easily and you can get 30 jewels I figured this out since at the time the cheapest bloody weapon in SM was 100p and that was way to much for a new player to spend on making jewels. So i went to the internet aand found that blue weapons should work and they did!
