one MCQ from Becker chapter 5:

Under the sales article of the UCC, which of the following circumstances will relieve a buyer from the obligation of accepting a tender or delivery of goods? (b)

1. If the goods do not meet the buyer's needs at the time of the tender or delivery.

2. If the goods at the time of the tender or delivery do not exactly conform to the requirements of the contract.

a. 1 only   b. 2 only   c. both 1 and 2   d. neither 1 nor 2

The answer is b:2 only. I agree that (1) isn't right because it has nothing to do whether the goods meet buyer's needs or not.

However, I remember that "Mirror image rule" applies to common law, but not to UCC, which means that under UCC, it doesn't require meeting the exactly requirement of the contract, right?

Please help me to figure it out.

Becker page R5-9:  "Common law contracts follow the mirror image rule, which requires an acceptance to mirror the offer to be effective"... otherwise if it's not a mirror image acceptance, it is seen as a counteroffer.

page R5-29: Mirror image rule does not appy under UCC:  "an acceptance will be effective even if it states new or different terms"

Under UCC, if a seller ships noncomforming goods ("goods that do not conform exactly to the contract), it is both an acceptance of the contract and a breach of the contract. 

*You are right that the mirror image rule applies to common law and not UCC, but it relates to a contract being formed and whether it is a valid contract, or just a counteroffer. Your Becker homework question already has a contract formed and is asking if the already formed contract is breached, does the buyer have a right to reject the nonconforming goods? page R5-41: "If the goods do not conform to the contract, the buyer may reject all of the goods, reject some of the goods, or reject none of the goods. The buy may also sue for damages"  So therefore, the mirror image rule does not apply to your homework question.