Crafting magical items as artificer, spell levels

[SasaeTsuriKomi]

I've got a quick question, that i cannot find the answer to. Looking at a spell like lesser restoration, it's says that it's "Level: Clr 2, Drd 2, Pal 1". This means, that it's a second level spell, and a first level spell the same time.
Now, when crafting a scroll, a potion or a wand with a spell like this, it's cost is determined by the spellcasters level, as well as by the level of the spell. Does this mean that i can use the cost as if lesser restoriation was first level, and i was a sixth level paladin, or do i have to be cleric 3 and spell level 2?
I know that it doesn't seem to be that much of a difference, but, for infusions like spell storing item it can save some xp, as well when it comes to dc to craft certain items.
Thanks in advance!

[Tohron]

An Artificer can choose to use the lowest-level source of a spell for crafting purposes. This is one of the key advantages Artificers have when crafting, since certain classes like Trapsmith have lower-level versions of many common spells, letting Artificers make items from them earlier and cheaper. Some DMs do frown on this tactic however.