The efforts of employees who work directly to convert direct materials into the finished product are referred to as

Direct labor

Explanation:

The role of direct labor is to convert direct material into the finished products. Without the help of direct labor, it is impossible to convert the direct material into the finished goods.

Here, the direct material means the labor which works on manufacturing a product which is directly related to the production level. The allocation of direct labor is done based on the number of hours worked or product.

Hence, The efforts of employees who work directly to convert direct materials into the finished product are referred to as direct labor

answer; buying the bill at a discount from the face value to be received at maturity;

answertaxable income;