Idaho Pipe requested 30,000 feet of steel pipe from Cal-Cut. Cal-Cal Cut sent written confirmation. Idaho Pipe accepted the offer by return mail, changed the delivery date from October 15 to December 15, and sent $20,000 in partial payment. Cal- Cut confirmed the order and did not change the October 15 delivery date, but wrote, “We will work it out,” on the contract. Cal-Cut delivered 12,937 feet of pipe before October 5. Idaho pipe accepted. Then Cal-Cut refused to deliver any more pipe. The sale had become unprofitable because the price of pipe had risen.