Assuming non-AEP spend (m4b) and not getting milestone benefit (atlas)
m4b:
ER Points = (10000*12*5)/(200) = 3,000
Effective Accor Points = 2,400 (You missed the Accor offer:/)
Atlas
EM = (10000*5)/(100) = 500
Effective Accor Points = 1000 (You missed the Accor offer:/)