There are so few enhancemnets you need at low levels. Imp emp, imp max, damage lines, crit lines, 1-2 in sp lines, and that's basically it.
Taking II on both imps instead of I, saves you 5 sp per spell. And a fireball should be:
20 base + 25 maxi + 15 emp = 60-5 imp = 55 and with II instaed of I = 50 per cast.
Which means you save about 10% with II instead of I. and with about 600 sp at that level, you can cast 12 instead of 10 fireballs; which is 20% more damage output.
And yes, maxi + emp is 100% on at those levels, as there are so many shrines, and so few battles that needs to be taken care of.