Look in this server theres something called Centurion/arms gives 35 ATA which is more than enough to max RAcasaeal´s ATA which is better than wasting in my opinion 2 levels per 1 ata in the mag which you can use em in pow to max pow easier and with more materias left to distribute among other stats , of course thats just my opinion and id go for as much pow in the mag as you can , cheers and good luck