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It is difficult for small jails to develop a variety of programs because they lack:
Overapplied Manufacturing Overhead
An instance where overhead costs budgeted for manufacturing surpass the real expenses incurred.
Underapplied Manufacturing Overhead
Refers to the situation where the actual manufacturing overhead costs are higher than the overhead costs allocated to products during a specific period.
Finished Goods Inventory
Represents the stock of completed products that are ready to be sold to customers.
Underapplied Manufacturing Overhead
A scenario in which the assigned manufacturing overhead expenses fall short of the real overhead costs experienced.
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