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	2-X	1,000 ED	Mechanized MK-2 Set
Heated Scale Fragment	3-X	1,000 ED	Dragonic-Caligo Set
Contaminated Alterasia Seed	Transporting Tunnel: Contaminated Area	1,000 ED	Alterasia Type-B Set
Alchemist Reagent	6-X	1,000 ED	Glitter Alchemist Set
Guardian Stone Fragments	Temple of Trials	1,000 ED	Ancient Guardian Set
Token of War	8-X	1,000 ED	Sand Blast Set