Mackerel was chosen since it's cost was closest to $1USD, and nobody wants to eat it. It also has unique markings so they can track down theft from each other.
Dudes trying to get swole inside usually trade junk food for more prison chow and milk with other inmates who cant get commissary, also weight stacks were removed in most state and fed yards like California, so they fill laundry bags with water in their cells as makeshift weights when guards aren't around.
Mackerel would be worse than cigarettes as they are not divisible. It would also be a good source of Vitamin D if you were incarcerated in northern latitudes
Mackerel was chosen since it's cost was closest to $1USD, and nobody wants to eat it. It also has unique markings so they can track down theft from each other.