Freetrade,
With these numbers, I believe that Memorycoin 2.0 is NOT GPU resistant.
The R280x GPU can mine 22 HPM with a price at around $420.
That is around $20 per H/m. That is way too profitable for GPUs as opposed to CPUs.
The H/m equipment cost should be around $150 per H/m for CPU miners.
This is a big problem and I hope that you can correct this matter, either by forking MMC by using a new, more GPU resistant algorithm when starting Memorycoin 3.0.