Great work! Nice little incremental game, the concepts at work behind it are really nice. I think my primary suggestion would to be a bit more lenient with resource conversion in the early game, either in cost of the upgrade or the starting value, since it the largest limiting factor (I think in best case scenario, without any rate upgrades you can get about 50 at most, meaning you'd have to abstain from purchasing for a run in order to buy any of them). That's all game balance and numbers though, great work for your first jam, you should be very proud.
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Yeah, the values were done last minute, to something that i thought was "balanced", but it wasn't thoroughtfuly tested, my initial idea was to implement prestiges, and more upgrades but at the end didn't had time to do it.
Thanks for the comment and suggestions tho! I plan to keep working on it after the jam is over and make it a fleshed out game one day ^^