When a company uses raw materials inventory in production, it transfers them from the raw materials inventory to the work-in-process inventory. When a company completes its work-in-process items, it adds the finished items to the finished goods inventory, making them ready for sale.
I believe that it is purpose. It is not theme nor pathos. I do not think that it is thesis because this paragraph states the thesis of the Deceleration of Independence. Hope this Helps!