It costs 350 gp to buy the spirit shards and 1 gp for the pouch to make just 1 granite crab pouch so the cost should be 351 at the very least just to break even.
My closest friend and quest buddy since we met in July 2001 is Elmasmalo. A close second behind him is Meee. I have lots of game friends but those are the 2 who have been there through thick & thin.