Don't use blue equipment upgrades
Short version: the blue 'improved' upgrades that you can craft at an R&D level of 10 are a total scam. I compared a blue and a purple upgrade on my MACO shield:
[attachment=2533]upgrade-blue.jpg[/attachment]
Blue: costs 950 dilithium, yields 5000 (4%) tech.
Mark upgrade costs 20900 dil (22 items)
[attachment=2534]upgrade-purple.jpg[/attachment]
Purple: costs 1075 dil, yields 12800 (12%) tech.
Mark upgrade costs 9675 dil (9 items)
For a hot minute, I was really happy that the new equipment upgrade system would give us something not completely useless to do during the 3-month wait to get an R&D school to level 15. Turns out that even at level 10, you're more than doubling your dil costs. Back to those oh-so-exciting research projects, then.
[attachment=2533]upgrade-blue.jpg[/attachment]
Blue: costs 950 dilithium, yields 5000 (4%) tech.
Mark upgrade costs 20900 dil (22 items)
[attachment=2534]upgrade-purple.jpg[/attachment]
Purple: costs 1075 dil, yields 12800 (12%) tech.
Mark upgrade costs 9675 dil (9 items)
For a hot minute, I was really happy that the new equipment upgrade system would give us something not completely useless to do during the 3-month wait to get an R&D school to level 15. Turns out that even at level 10, you're more than doubling your dil costs. Back to those oh-so-exciting research projects, then.