• ABC, Inc. in Miami, Florida makes a contract to manufacture & sell 100 widgets at $1,000 per widget to Crown Machines, Inc. in Omaha, Nebraska.
• The contract specifies "F.O.B. Miami."
• After the package containing the widgets in picked up at ABC, Inc. in Miami by U.P.S. the package is accidentally destroyed when the train carrying the shipment crashes somewhere near Atlanta, Georgia.

Using the relevant rules from the U.C.C., explain in detail whether or not & why ABC, Inc. is or is not responsible for the destroyed package. Be sure to discuss and explain any relevant rules, laws or legal principles and be sure to explain the meaning of the "F.O.B." term.

Business Law