On April 26, J.C. Johnson (defendant) contracted to sell 2,000 bushels of wheat at $1.03 per bushel to Acme Mills & Elevator Co. (Acme) (plaintiff). The time of delivery was to be when Johnson finished threshing the wheat. On July 13, Johnson agreed to sell the same wheat to a third party. Johnson finished threshing the wheat on July 29 when the market price of the wheat was $1.00 per bushel. He then completed his sale with the third party. Because Johnson failed to deliver the wheat to Acme once it was threshed, Acme brought suit to recover $240 in damages and $80, which was the cost of the sacks that it had given to Johnson to use in the delivery. The trial court found in favor of Acme, but only for the sum of $80. Acme appealed.