For processing, use 1000 units of Vibrant Sweat and 1000 units of Force Nexus. In this case you will get Mind Essence (101000), but can be processed and 1 piece each.
Use T-104 for recycling, Imperium Resource Refiner B1 or T-105. Do not use other appliances, since when using them you will have more losses on the wear of an uneconomical refiner.
Better to purchase a significant amount of Force Nexus, from 100 PED TT, to save on extra charge.
1000 processing costs+1000 when using Imperium Resource Refiner B1 — 0,22 PEDForce Nexus Markup (if you buy at 100 PED) — 104%, then 10 PED will cost you 10,4 PED.
Total: Suite + Nexus + processing cost = 10,1 PED ME = 10,62 PED.
How much is the lot + your expenses. You will also have costs when auctioning ME. IU in the amount of 10+ PED can be sold at a mark-up of 128-130%. 120 is not worth selling, it will be a guaranteed loss. Auction tax calculation shows, what if you sold a 10-ped stack for 130%, then the auction tax will be 0.65 PED.
After selling Mind Essence on hand, you get 12.35 PED. We calculate the price of the suite and get: 12,35-10,62 = 1,73 PED. If you vary the price of the lot and the volume of Mind Essence in it, focusing on the current auction, You can always sell Vibrant Sweat for more, what are the dealers buying it up.
The best auction lot size for Mind Essence — 10-20 PED, no more. To reduce margins from psychologically significant 130% at 129.+% add a few units of Mind Essence to the lot (from 1 to 10) and put up for auction. Extra charge will be 129.+%.
Generally, you should analyze, how the tax and markup per lot change when the number of suites in the lot changes, and how competitors act, and sorting out the process, you can always sell the resulting Mind Essence.