You are an executive at a novelty toy company with retail stores throughout your home state. Your company contracts with a manufacturer to produce 50,000 rubber ducks. The contract does not require the ducks to be shipped or moved and states that the buyer (your company) will pick up the goods from the seller (the manufacturer). The contract is formed on July 1 and the rubber ducks are manufactured by August 1. On August 15, ten days before you are scheduled to pick up the rubber ducks, a fire destroys the seller's factory and ruins the rubber ducks. You claim that the seller is responsible for replacing the destroyed ducks. The manufacturer claims that the rubber ducks were owned by your company when the fire occurred and has no liability to replace the ducks. 

Who is financially responsible for the loss of the ducks?