Since you aren't uncluding N are Rs in your levelling, I assume you are selling those.

Considering my drop ratio, with your initial setup, you would have dropped and sold about 19 Matching R and 95 Not matching R, or more accurately, 19 R per element.

Selling those give you 23000 gems and 3450 Acc points



Now, let's consider you use those as fodder. Ideally, you use your Rs 19 by 19 on an SSR of the same element. This initial step costs you 11500 gems, and you get one level 29 SSR for each element.
You now have an SSR worth 968 exp and 5 SSR worth 645 exp

Now redo the levelling with those:

First step, use 20 not matching SR for 2000 gems. Get up to level 32
Second step, use 10 not matching SR, 8 matching SR, 2 not matching SSR1 for 64000 gems. Get up to level 43
Third step, use 5 not matching SSR29 and 1 matching SSR29 for 25800 gems. You reach level 50


This way spent 103300 gems in total.

Your way spent 123400 gems, saved 23000 gems by selling Rs so you can take it down to 100400 gems, and also used 8 extra not matching SR. It got 3450 Acc P instead which represents a third of a matching SR.


Basically, my way saved 7 to 8 Not matching SRs for roughtly the same total price and a tiny bit of extra enhancing time. My way wasn't optimal by any means and the material balance is terrible, but it should be an easy way to understand my point: if you properly want to enhance your Accessories "optimally" like the title says, you should not sell Rs but use them as Enhance material instead. You can use them on other Enhance material, or raw directly on the SSR you want to max, as this will get you to your goal quicker for a significantly higher amount of gems.

By the way, you can do almost the exact same calcs to notice selling Ns isn't optimal either, though the result is less obvious. Right there, by using 20 Ns on an level 1 SR that match those Ns, which costs 2000 gems + 1000 from not selling them, and do it 3 times, you get enough extra exp to cut 2 Not matching SRs from the levelling and save 8400 gems from using less materials on the high level SSR. Effectively, you spend 600 gems for 2 SRs, which is worth it.