Withdrawal of Finished Goods from stock for destructive testing: a. Reflects the issuing of Raw Materials or Semi-Finished Goods to a Production Order
b. Reflects the completion of production and the movement of Finished Goods to storage
c. Indicates shipment of Finished or Trading Goods to a customer Scrapping obsolete material.

Explanation:

Destructive testing is a quality affirmation procedure where a specimen of an item produced is subjected to a destructive physical analysis in order to understand its performance and behavior under different unfavorable conditions and situation . Examples are tension tests ,bend tests and pressure test.

It is always a last stage of a production procedure that occurs after the completion of production before storage.

For finished goods , destructive testing reflects the completion of goods and and the movements of the finished goods to storage.