For anyone wanting to hit an Ultimate sacrifice in the December Sac event--

Cyborg Eddies sac for 9000 essence at level 1, 11250 at level 100. (that's 22.5 essence per level up)
500 frags at 29 avg. per Insanity run, that's a Cyborg per 17.241 runs, at 12 SoT per run, that's 206.896 SoT

So, for 45,000 essence (4 Eddies) that's 827.584 SoT