Board Thread:General Discussion/@comment-24872999-20140510101731/@comment-1466854-20140627220213

Bear in mind that the bonus stats are reliant on the current stats of the spirit itself. You'll get more per merge at level 55 than you will at level 45, so if you start at 45 for a balanced SR, you'll end up spending five or so more to get the same stat totals. I read somewhere that it was 2% of current stats, but I'm not certain if that's accurate.