Ghoul Cake's Milk Bath

Upgrade	Effect	Sell value	Magic Powder
+0	+700 Tear Jelly Points · -4% HP drain	15,834	160
+1	+800 Tear Jelly Points · -4.1% HP drain	16,464	163
+2	+900 Tear Jelly Points · -4.2% HP drain	17,262	168
+3	+1,000 Tear Jelly Points · -4.3% HP drain	18,228	174
+4	+1,100 Tear Jelly Points · -4.4% HP drain	19,362	186
+5	+1,200 Tear Jelly Points · -4.5% HP drain	20,664	199
+6	+1,300 Tear Jelly Points · -4.6% HP drain	22,134	212
+7	+1,400 Tear Jelly Points · -4.7% HP drain	23,655	273
+8	+1,500 Tear Jelly Points · -4.8% HP drain	25,332	340
+9	+1,600 Tear Jelly Points · -5% HP drain	27,165	414

Extracting this Treasure returns Magic Powder. The amount is fixed per Treasure and upgrade level — it does not depend on which ingredients were used to evolve it.

A creamy milk bath that soothes every burn and scorch the Ghoul Cake has endured.