Not only the workers but also the manager (is, are) against the decision.
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These pairs of shoes (is, are) not of the same color.
A. is,
B. are
It seems to me that neither of the business partners (is, are) entirely right on any issue.
A. is
B. are
Some of the signs of failure (are, is) already clearly visible.
A. are
B. is
Most of the city budget, at least two-thirds, (consists, consist) of water-related income and expenses.
A. consists
B. consist