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In some states, it is not illegal for correctional officers to have sex with inmates.
Variable Cost Variances
Differences between the actual and expected or budgeted variable costs in the production process.
Denominator Activity
The activity level used to divide the total overhead in calculating the predetermined overhead rate, commonly representing capacity or expected usage.
Volume Variance
Volume variance measures the difference between the expected production volume and the actual production volume, impacting the budget and operational efficiency.
Standard Direct Labour Rate
The predetermined cost per hour for direct labor, used in budgeting and measuring operational efficiency.
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