Based on this question the answer is the buyer. So, the seller need only deliver the goods to the buyer to complete the performance.
The Uniform Commercial Code (UCC) has provisions that require some sale of goods contracts to be in writing and aim to be legally enforceable. The UCC's provisions are known as the Statute of Frauds.
In closing a sale under the Uniform Commercial Code (“UCC”), the first question to consider is whether the goods are conforming. Goods are conforming if they are precise as agreed upon in the build-up to the transaction.
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