Choice "B" is correct. Where the buyer of specially manufactured goods breaches the contract and the seller is unable to resell the goods, the seller may recover as damages the contract price ($80,000) plus reasonable incidental expenses, such as the costs of storage ($1,000). Note: An oral agreement in excess of $500 is binding in the sale of "special order goods" as an exception to the Statute of Frauds.Choices "c", "d", and "a" are incorrect. Where the buyer of specially manufactured goods breaches the contract and the seller is unable to resell the goods, the seller may recover as damages the contract price ($80,000) plus reasonable incidental expenses, such as the costs of storage ($1,000). The seller is not limited to his or her costs ($60,000 or $61,000) or the contract price ($80,000).