Jewish Federation of Greater Des Moines v. Cedar Forrest Products Co. Facts: Jewish Federation contracted with CFP for the manufacture of a custom-made building. After redesign discussions, Jewish Federation rescinded the contract and requested return of total contract price. CFP kept $53,887.46 as lost profits and was able to sell materials bought relating to anticipation of building project. Jewish Federation filed an action for the return of the $53,887.46. Procedural History: CFP counterclaimed for breach of contract. The trial court determined Jewish Federation had breached the contract and determined CFP was only entitled to retain $13,470.13 for incidental damages. Jewish Federation appealed. Issue: Was CFP entitled to retain money for lost profits due to breach of contract? Decision: Judgment reversed in favor of CFP. CFP is entitled to lost profits of $53,887.56. Rationale: A lost volume seller can handle a certain number of sales during a year and when one negotiated sale is lost, the seller cannot recoup the anticipated profit. The seller is now one sale short