Since transportation and preparation for transportation are both
exempt activities, an employee who engages in both is performing exempt
work. In referring to ``the transportation and preparation for
transportation'' of the fruits or vegetables, the statute recognizes the
two activities as interrelated parts of the single task of moving the
commodities from the farm to the designated points. Accordingly, the
word ``and'' between the words ``transportation'' and ``preparation'' is
not considered to require that any employee be employed in both parts of
the task in order to be exempt. The exemption may apply to an employee
engaged either in transporting or preparing the commodities for
transportation if he otherwise qualifies under section 13(b)(16).
