Material

Name	Location	Resale Value	What Can Be Upgraded
Ruben Forest's Spirits	All Ruben Dungeons	2,100 ED	Red Giant's Set
Banthus's Bandit's Hood	2-1 and 2-2	2,100 ED	Bandit's Set
Elder Mercenaries' Flag	2-3 through 2-5	2,100 ED	Elder Mercenary Set
Bethma Native Dyestuff	3-1 through 3-4	2,100 ED	Red Rock Chief Set
Miner's Cloth	3-5 and 3-6	2,100 ED	Nasod Miner Set
Black Crow's Feather Ornaments	4-1 through 4-3	2,100 ED	Black Crow Set
Shape Memory Alloy	4-4 through 4-6	2,100 ED	Altera Set
Evil Spirit's Essence	All Feita Dungeons	2,100 ED	Feita's Royal Knight Set
Glitter Armor Piece	5-1 through 5-3	2,100 ED	Velder Militia Set
Dark Crystal	6-4 through 6-6	2,100 ED	Glitter Hunter Set
Tangled Element Shard	7-1 through 7-4	2,100 ED	Fire Flower Set Tempest Set
The Great Chaos of Wind Crystal	7-5 through 7-7	2,100 ED	Twisted Wind Set Bizarre Chaos Set
Black Storm Crystal	8-1 through 8-4	2,100 ED	Black Rock Set Desert Storm Set
Demon's Runic Core	8-5 through 8-6	2,100 ED	Fallen Behemoth Set Demon Guard Set
Crystallized Ember Shard	9-1 through 9-3	2,100 ED	Hidden Flare Set
Berserker's Blood	9-4 through 9-6	2,100 ED	Berserker's Roar Set
Diceon Gemstone	10-1 through 10-3	2,100 ED	Enchanted Diceon Set
Hernacyd Equipment Piece	10-4 through 10-7	2,100 ED	Hernacyd Guard‎ Set
Nasod Turbine	Wally's Underground Laboratory	1,000 ED	Mechanized MK-2 Set
Heated Scale Fragment	Dragon Nest: Abyss	1,000 ED	Dragonic-Caligo Set
Contaminated Alterasia Seed	Transporting Tunnel: Contaminated Area	1,000 ED	Alterasia Type-B Set
Alchemist Reagent	Velder's Hallucination	1,000 ED	Glitter Alchemist Set
Guardian Stone Fragments	Temple of Trials	1,000 ED	Ancient Guardian Set
Token of War	The Rage of Behemoth	1,000 ED	Sand Blast Set