SO... first one I did I for some reason was so excited I did it with my reverend mail on... 214 MP or so, in Labyrinth of Onzozo.
Second one in Labyrinth of Onzozo, I put some MND gear on, +45 I think, and got 224.
Third and fourth and fifth I did while camping Ulli, all with MND gear on, one was 195, one was 190 and third was 185 or so.
I need to do some more specific tests, one with healing magic+, one with enhancing magic +. I have af2 boots and pants, which have both skills+, so I can try those tomorrow. I have to sleep now though, so if anyone can try it tonight, it would be great.
I think it is random, but I bet some stat will affect how high the random number is.
It is weird to me though that I got numbers like 30 points higher in a lower level area. I was by LOO, which has EP mobs when I did it the first two times, and the Ulli area is VT - IT mobs, in case you don't know lol.