Kay Ltd is an engineering firm. It contracted with the Day Engineering Company to buy a large engine for the sum of $34,000. The engine at the time of the contract was embedded in concrete on the floor of Day Engineering Company's factory. It took Day Engineering Company two weeks to dismantle the engine and load it onto a railway wagon. Unfortunately, some parts were broken in the process and Kay Ltd refused to accept the engine or to pay any of the agreed amount. Day Engineering Company sued Kay Ltd for breach of contract.