Amanda is a client who owns and operates a shop selling hats and caps, in Perth, Western Australia. Amanda supplies the hats both as a wholesaler and retailer. On Monday, Matthew attended the shop and purchased 2 Trucker caps. Matthew was also interested in purchasing a hat stand but the only one available was unassembled and required construction. Amanda agreed that if Matthew wished to purchase and pay for the hat stand immediately, she would construct it that afternoon and Matthew could collect it on Tuesday. Matthew agreed and decided that he would also collect the Trucker caps the next day.

Unfortunately, on Monday night, an electrical fault in the shop next door caused a fire which spread to Amanda's shop and its contents were destroyed. Matthew arrived to collect his caps and the hat stand on Tuesday morning, but finding them destroyed, demanded the return of his money. Amanda refused.

Who bears the cost of thecapsand thehat stand, Matthew or Amanda? Explain your answer.