Research the web site for Walt Disney Studios. Pick a movie that interests you. It can be a new release in the theaters, recent movie available for home viewing via DVD or a Disney classic movie. Analyze the movie production activities involved in creating and distributing the movie. Identify the following key job costing elements (Items 1 - 5 below) in terms of Disney movie production and distribution activities. Give and example of each. Provide support to justify your answer as appropriate. Identify an example of Direct Labor, Direct Material and Manufacturing Overhead in a Disney Movie Studio project. Identify a Fixed Cost and a Variable Cost. In order to establish a predetermined overhead rate, you must determine an allocation base. Do you feel DL hours, DL dollars or Machine hours is most appropriate? Why? Give an example of Actual Manufacturing Overhead cost elements in the production and distribution of a Disney movie. Do you think the concept of WIP applies for Disney movie production and distribution activities?