Janet bought flour and used it to bake bread she ate. ABC Bakery bought flour which it used to bake bread that customers purchased. In which case will the flour be counted as a final good?

In the first case flour can be counted as final good as it was consumed just after that. Bread for self consumption is not a good. On the other hand bread

is a final good in second case as it had some commercial value. Flour is work - in - process.