Examlex
Transfer of DNA between bacterial cells by viruses is called (transformation/transduction/conjugation).
Equivalent Units
A concept in cost accounting used to apportion costs to partially completed goods, expressed in terms of fully completed units.
Direct Labor
The payment for labor of employees directly involved in the generation of goods or the provision of services.
Equivalent Units
A concept used in cost accounting to convert the amount of work done on partially complete goods into a number of fully complete units.
Direct Materials
The raw materials that are directly traceable to the production of goods or services.
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