Name: Accounter-M XXXI ['94]
Gear Type: M-Gear
Requires Level: 94
Required Stats: Defense[188] Spirit[188]
Speed: 132m/s ~ 171m/s
Booster Speed: 440m/s
Booster Time: 21s
Turn Rate: 103.13240312354819°/s
Turn Rate (Booster): 97.40282517223994°/s
Lateral Speed: 23m/s
Weight: 540kg
Enchantable: Yes
Tradeable: Yes
Sellable: Yes
Trashable: Yes
Warehouse: Enabled
Shared Warehouse: Enabled
Brigade Warehouse: Enabled
Description: 31st revision of Blue Core Corporation's Accounter-M-class engines. These engines focus on providing the ultimate in speed and accelerating performance.
| Item | Level | Gear | 
|---|
| Item | Level | Gear | 
|---|
| Monster | Level | Min. Count | Max. Count | Drop Chance | 
|---|---|---|---|---|
| Lord Kreacia | 110 | 1 | 1 | 0.075% | 
| Gigantic God | 90 | 1 | 1 | 0.075% | 
| Bishop Blue | 97 | 1 | 1 | 0.075% | 
| Bishop Black | 97 | 1 | 1 | 0.075% | 
| Bishop Red | 97 | 1 | 1 | 0.075% | 
| Grang Griph | 94 | 1 | 1 | 0.001% | 
| Guardian of Vatallus | 89 | 1 | 1 | 0.0862% | 
| Pora J-Viper | 94 | 1 | 1 | 0.05% | 
| Revolde Queen | 94 | 1 | 1 | 0.001% | 
| Bishop Green | 97 | 1 | 1 | 0.075% | 
| Monster | Level | Min. Count | Max. Count | Drop Chance | 
|---|---|---|---|---|
| RM-230 | 110 | 1 | 1 | 0.075% | 
| Eater | 106 | 1 | 1 | 0.075% | 
| Death Worm | 107 | 1 | 1 | 0.0787% | 
| NGC Mothership | 110 | 1 | 1 | 0.0825% | 
| Overlord-01 | 109 | 1 | 1 | 0.0862% | 
| NGC Calcani | 109 | 1 | 1 | 0.0862% | 
| Bishop Orange | 97 | 1 | 1 | 0.075% | 
| Saleos | 110 | 1 | 1 | 0.09% | 
| Tetzlica | 111 | 1 | 1 | 0.0937% | 
| Overhead Completion | 112 | 1 | 1 | 0.0975% | 
| Element no.1 | Element no.2 | Element no.3 | Element no.4 | Element no.5 | Cost | Success Rate | 
|---|