Tip of the day
Skill levels exceeding an activity's main skill requirement gives +1.25% extra Work efficiency for what you're doing, up to 20 levels.

Translations:Materials/2/en

From Walkscape Walkthrough

Materials also have a fine version of themselves that can be be received in place of the regular version at a base rate of 1/100. These can be sold for a higher price to shops or allow better crafting quality chances.