It's interesting how in 2024, managers still believe that building software is simply the act of pushing random buttons on a keyboard while moving a mouse.

If the developer stops typing for a minute, or a few hours in order to use his brain to think about a hard problem, then the developer doesn't deserve to get paid because he's not actively using his computer?

If you really want to track developer hours accurately, you need to invent a microchip that will be implanted in the developer's brain.

This chip will track all electrical activity related to building your software, so that you get the best bang for the hourly rate you're paying the developer.