With the new gem gacha update, accessories enhance is likely the only thing you ever spent your gem in (beside the rarely break limit on awaken hime) so you don't have to min max gem used here, just use the fodder at level 1, only enhance SSR fodder with N fodder, with that you can enhance more accessory with the same ammount of fodder (which is limited).
About the exactly ratio, you might take a look at this Accessory Calculator by Sfayne https://docs.google.com/spreadsheets...gid=2129149280
For me, I used 17r, 20SR, 8SSR same element to max level 1 SSR accessory





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