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a. At the Finished Goods stage before it is shiiped to customers
b. At the incoming material stage before the material is issues to production
c. During Work-In-Progress on the shopfloor
d. At customer place, after the finished goods are sold
b. At the incoming material stage before the material is issues to production +++++++++++++++++
If it is a bought out finished component, then Incoming material stage reduces waste and if it is a machining casting, then Work -in Progress should reduce waste
