I know for a fact that today, cultivating dojo on harribel was 26. Since harribel is not in accelerate modify event I doubt that will change tomorrow and onwards.
It is about frags you spent on each char. Some chars have more mods than others. Also other chars need more frags to modify it. So you can't say that one gives 7 frags each turn and other one gives 11, so the last one will give more.
It tells you exactly in the list how much you spent on a char and how much you can get back of those frags in modify fragments.
Only thing I am wondering about. I don't get yamamoto or cute orihime....?