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Explain what the jail population in the United States looks like in terms of the sex,
ethnic makeup, and race of inmates.
Split-off Point
The stage in a production process where different products become separately identifiable, and their costs can be individually assigned.
Avoidable Fixed Costs
Fixed costs that can be eliminated if a particular business segment or operation is discontinued.
Idle Capacity
Unused or unutilized production capacity within a business, often leading to inefficiency and increased costs.
Constrained Resource
A limited resource that restricts a company's ability to meet demand, such as limited machine time or labor hours.
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