Upper_Krust
Legend
Hiya mate! 
ECL 154 (Powerful Intermediate deity or relatively weak Greater god)
60 million, divided by 10,000 = 6000.
6000 squared = 77.
Therefore since we use half the enhancement bonus of an item (which uses bonus squared x 10,000) from ECL, reverse engineered we double it to find the level whereupon the item is appropriate.
77 x 2 = 154.
Equipment is 1/3 ECL. Therefore the artifacts would total ECL +51. Which is about ECL +13 per artifact.

Cheiromancer said:I'm exploring the pricing of epic items, and I came up with a value of 60 million for a rod of invulnerability that grants hardness 50 to its bearer. I figure that to be +10 ECL, and should be appropriate for a character to get some time around 135th or 140th level.
Does that sound about right?
ECL 154 (Powerful Intermediate deity or relatively weak Greater god)
60 million, divided by 10,000 = 6000.
6000 squared = 77.
Therefore since we use half the enhancement bonus of an item (which uses bonus squared x 10,000) from ECL, reverse engineered we double it to find the level whereupon the item is appropriate.
77 x 2 = 154.
Equipment is 1/3 ECL. Therefore the artifacts would total ECL +51. Which is about ECL +13 per artifact.