Exceptions:
1. When the subjects joined by and refer to the same entity, the subject is singular.
- Burger and fries was her preferred snack.
- Drinking and driving is a crime.
- Calculating and plotting the points on a graph is the most time consuming part of the analysis.
- My best friend and wisest counselor is a dog.
(The two subjects refer to the same animal)
2. When the elements are joined by and are preceded by the pronoun each and every, they are considered one unit and take a singular verb.
- Each invoice and purchase order has to be approved.
- Each passenger and the crew member was questioned.
- Every man and woman in the country knows who Lata Mangeshkar is.
NOTE: If each follows a compound subject rather than precedes it, the verb is plural.
- The invoices and purchase orders each have to be approved.
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