It's been requested a lot, so here goes!
Get ready for an extremely long post. +Reputation means you found this useful and/or appreciated it.
Nature's Agility Tier 3 - 12100 points:
- Crude Leather - 3
- Summoned Beast Leather - 3
- Beast Dogtooth (High Quality) - 2
- Sap - 1
Power Tier 3 - 12300 points:
- Crude Leather - 4
- Summoned Beast Leather - 6
- Summoned Beast's Tail - 4
- Sap - 1
Vitality Tier 3 - 12900 points:
- Crude Leather - 3
- Beast Leather - 4
- Beast Dogtooth (High Quality) - 2
- Common Toadstool - 1
Mentality Tier 3 - 14300 points:
- Crude Leather - 4
- Beast Leather - 5
- Summoned Beast's Tail - 4
- Common Mushroom - 1
Divine Magic Tier 3 - 14600 points:
- Crude Leather - 3
- Beast Leather - 3
- Beast Dogtooth (High Quality) - 2
- Common Mushroom - 1
Magic Defense Tier 3 - 14700 points:
- Crude Leather - 4
- Summoned Beast Leather - 6
- Summoned Beast's Tail - 3
- Sap - 1
Shield Increase Tier 3 - 15900 points:
- Crude Leather - 3
- Summoned Beast Leather - 4
- Beast Dogtooth (High Quality) - 1
- Common Toadstool - 1
Speed Increase Tier 3 - 27000 points:
- Crude Leather - 3
- Slime Jelly (Low Quality) - 5
- Summoned Beast's Tail - 4
- Fragrant Mushroom - 1
If you've gotten this far, I'll give you a treat:
Divine Magic
Tier 4 - 31200 points:
- Tough Leather - 3
- Beast Leather (High Quality) - 3
- Beast Dogtooth (High Quality) - 2
- Fragrant Mushroom - 1
Power
Tier 4 - 32700 points:
- Tough Leather - 2
- Summoned Beast Leather (High Quality) - 2
- Summoned Beast Fighter's Tail - 2
- Sap (High Quality) - 1
And that's all I'll list for now. It builds the suspense and saves me a lot of trouble as well.