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				Ighalli said: 
According to page 86, the penality for penetration with an easy spell is -4, not -6.  Also, the caster wins ties, so unless I'm mistaken the MR 10 value is 24%, the MR 9 is 30% and the MR 8 is 38%.  Not that it makes a very significant difference.  If you have access to any astral, you can forge some penetration items (up to +3 penetration at con 4) for your smiths that would help the process.  With both items you'd be up to 46%/54%/62% respectively.  
			
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 I counted the penetrating bonus [MR - 6] as [MR - (10-4)]. I'm not sure whether or not the caster wins ties.