This is a BUSINESS LAW question

Question 5 (Mandatory) (15 points) 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 S0.8. 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 princioles and be sure to explain the meaning of the F.O.B. term