Q197
If you have a wand of create magic tattoo, are the 3 tiers of effects governed by the CL of the wand, or the CL of the user? The wording seems vague enough to allow the user's CL to determine the level of effect (contrary to usual rules on casting from wands), because the magic is conducted through the Craft skill of making the tattoo - which is being a drawn by the user.

Q198
How do you calculate the cost for an Eternal Wand of a spell that has a material component? Normal wands build in the full cost per charge, but eternal wands don't quite fit. Not sure if this is addressed in MIC, but it's not in the Eberron core book.

DMG guidelines suggest that an item with limited uses per day should have the material cost figured according to: Costs of 50 charges / (5 / uses per day). In theory, that would make the cost of an eternal wand of create magic tattoo at minimum caster level cost SL (2) * CL(3) * 750 = 4500gp for the spell + Material cost (100gp) * 50 (charges) / (5 / 2 per day, as an eternal wand) = 2000gp. 6500gp total.

Is there a guidlines elsewhere for eternal wands with material components? And if not, does my math correctly adhere to the recommendations for creating magic items?