In Micro-Managers, Inc. v. Gregory, 147 Wis. 2d 500, 507, 434 N.W.2d 97 (Ct. App. 1988), the court applied the predominant purpose test to a contract for the design and development of a computer software program and concluded that it was predominantly for services. It determined that hourly billing rates and use of the words "design," "development," "man-days" and "time," connoted the rendition of services, and not the sale of a product. 147 Wis. 2d at 508-509.