3,500 hp

25% = 875 hp
27.5% = 962 hp
30% = 1050 hp
32.5% = 1137 hp
35% = 1125 hp

31 armor = 23% reduction

30 magic resist = 23% reduction

Cloth Armor (300g) + 15 armor = 8% armor reduction (23%)

Null-Magic Mantle (450g) + 25 magic resist = 12% reduction (35%)

Magic Resist

23%
35% = + 12% 37.5 gold for 1% magic resist
44% = + 9%
51% = + 7%
57% = +6%
61% = +4%
64% = +3%

Armor

23%
31% = +8% 37.5 gold for 1% armor increase
38% = +7%
43% = +5%
48% = +5%
51% = +3%
55% = +4%

Ninja Tabi = 15% increase armor + stats

Merc Treads = 12% increase in magic reisst + stats

1 armor =

30 magic resist = 23% reduction

0.76* magic resist = 1% reduction =

70 magic resist =