Wisconsin Code § 402.704

Seller’s right to identify goods to the contract notwithstanding breach or to salvage unfinished goods
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(1) An aggrieved seller under s. 402.703 may:
(a) Identify to the contract conforming goods not already
identified if at the time the aggrieved seller learned of the breach
those goods are in the aggrieved seller’s 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 resell for scrap or salvage value or proceed
in any other reasonable manner.

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