A complete exemption from minimum and overtime wages is provided by
section 13(a)(5) for employees employed in the operations of first
processing, canning, or packing of marine products at sea as an incident
to, or in conjunction with ``such'' fishing operations--that is, the
fishing operations of the fishing vessel (S. Rep. 145, 87th Cong., first
session, p. 33). To qualify under this part of the exemption, there must
be a showing that: (a) The work of the employees is such that they are,
within the meaning of the Act, employed in one or more of the named
operations of first processing, canning or packing, (b) such operations
are performed as an incident to, or in conjunction with, fishing
operations of the vessel, (c) such operations are performed at sea, and
(d) such operations are performed on the marine product specified in the
statute.