OPINION OF THE COURT
NYGAARD, Circuit Judge.
These cross-appeals follow a bench trial in which the district court decided that Cooper Electric Supply Co., Inc. and its President, Richard Cooper, (collectively, "Cooper") violated the overtime pay and record keeping provisions of the Fair Labor Standards Act, 29 U.S.C. 201 et seq. ("FLSA" or "Act"). Cooper contends the district court erred by concluding that Cooper's
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