Matt Owns a Manufacturing Plant That Makes Widgets

Multiple Choice

Matt owns a manufacturing plant that makes widgets.Matt will manufacture the next set of widgets on June 1.On January 2,Sarah makes a contract to buy 100 widgets,once they are made.On June 1,Matt makes the widgets.On June 10,Matt ships Sarah's 100 widgets.On June 12,Sarah pays for the widgets.Sarah receives the widgets on June 15.When are Sarah's 100 widgets identified?

A) on January 2, when Sarah and Matt entered into the contract
B) on June 1, when Matt made the widgets
C) on June 10, when Matt shipped the widgets
D) on June 12, when Sarah pays for the widgets
E) on June 15, when Sarah receives the widgets