(1). An aggrieved seller under section 2-703 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.

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Terms Used In Maine Revised Statutes Title 11 Sec. 2-704

(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.