Utah Code § 70A-2-704

Seller's right to identify goods to the contract notwithstanding breach or to
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salvage unfinished goods.
(1) An aggrieved seller under the preceding section may
(a) identify to the contract conforming goods not already identified if at the time he learned of the
breach they are in his possession or control;
(b) treat as the subject of resale goods which have demonstrably been intended for the particular
contract even though those goods are unfinished.
(2) Where the goods are unfinished an aggrieved seller may in the exercise of reasonable
commercial judgment for the purposes of avoiding loss and of effective realization either
complete the manufacture and wholly identify the goods to the contract or cease manufacture
and resale for scrap or salvage value or proceed in any other reasonable manner.

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