"California's Labor Code generally requires overtime pay for employees working more than 40 hours in a given workweek. (Lab. Code, 510, subd. (a).)" (Dailey v. Sears, Roebuck & Co. (2013) 214 Cal.App.4th 974, 978 154 Cal. Rptr. 3d 480 (Dailey).) It also generally provides employees with meal periods and rest breaks. (Brinker, supra, 53 Cal.4th at p. 1018.) Certain employees, however, are exempt from these protections as a result of Labor Code provisions and regulations of the Industrial Wage Commission (IWC). (Dailey, supra, 214 Cal.App.4th at pp. 978-979; Brinker, supra, 53 Cal.4th at p. 1018; Lab. Code, 515, subd. (a) allowing exemption from overtime pay, 226.7, subd. (d) allowing exemption from meal and rest periods.) IWC wage order No. 7-2001 governs mercantile employees, such as Specialists. (Cal. Code Regs., tit. 8, 11070.) "'Mercantile Industry' means any industry, business, or establishment operated for the purpose of purchasing, selling, or distributing goods or commodities at wholesale or retail; or for the purpose of renting goods or commodities." (Cal. Code Regs., tit. 8, 11070, subd. 2(H).) It implements the overtime and break requirements of the Labor Code for "nonexempt" employees and defines those "exempt" employees who are to be treated differently. Exempt individuals are "persons employed in administrative, executive, or professional capacities." (Cal. Code Regs., tit. 8, 11070, subd. 1(A).)