He wasn't there when I delivered the cake because it was a suprise party for his wife at their restaurant. He paid me a week before.
ok, so........ again sorry this happened. OK so you cant get ahold of him and you really cant afford to refund at this moment. How about sending a 60 dollar voucher for his next purchase? Or however much you feel you can do. Keep your chin up. You have done all you can, you have e-mailed and called, he hasn't called back. If he was so upset about it, I believe he would have called you back. At least you are safe with the voucher, if he really didn't care(which, come on he is a guy, he was happy to be eating any cake) he will call again or not. I understand how you spend all your money doing the cake and then something bad happens. Its hard enough for us to "run out" and buy more stuff. HTH
Sounds like we need "cake disaster insurance" In case we flip a cake in the car, we don't absorb the cost of materials 
I'm sorry your cake didn't want to cooperate with you that day. I would give the gentleman a huge discount on the daisy cake (think Walmart prices) and have him pay full price for the Sushi cake.
Good luck! 
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