I too have asked the question of numbers. However you try to lay out the numbers, they do not always track. I am guessing that random factors in the game code are responsible for this, and in order to keep toons advancing in lvl, it is made a requisite to access dungeons that you be of a certain lvl. Now since we all know that lvl and pwr have almost nothing to do with each other, it is a safe bet that most all of the numbers in this game will not track all the time. So far as I have seen, the system toons can totally suck, yet defeat players easily. The numbers in this game do not track. Once I figured that out, I stopped trying to make sense out of it, and now the game is just a good distraction to me, but I certainly will not spend any money on it.