DFRPG Levitate cost with SM

[Jibbur]

We have an instance where our wizard is trying to levitate a creature of SM+1 and trying to determine if levitate is subject to the increased price for Size Modifier that is true of most spells despite its cost already taking weight into account.

if it does, this makes levitate virtually useless on any SM+1 or bigger ally since Flight costs 5 and Levitate costs 1 per 80lbs. anything over 400 pounds or more is cheaper to cast flight, however if you also include the SM+1 penalty to this spell, the SM+1 creature would have to be under 160 pounds to be cheaper than casting flight...

[Kromm]

Per Spells, p. 12: "A few Regular spells have special cost schemes that override this one." If a spell already accounts for size in some other way – by specifying a cost per unit area, volume, mass, or whatever – don't multiply energy cost by (1 + SM).