The general requirements of the exemption are that:

1. (a) The employee must be a homeworker;
2. (b) The employee must be engaged in making wreaths as a homeworker;
3. (c) The wreaths must be made principally of evergreens;
4. (d) Any harvesting of the evergreens and other forest products by the homeworkers must be for use in making the wreaths by homeworkers.