such as utilities, depreciation of equipment, senior management salaries, and wages of maintenance workers. Yancey applies its overhead cost to films based on direct labor-dollars. At the beginning of the year, Yancey made the following estimates:

Direct labor-dollars to support all productions $ 8,500,000

Fixed overhead cost $ 5,100,000

Variable overhead cost per direct labor-dollar $ 0.09

Required:

1. Compute the predetermined overhead rate.

2. During the year, Yancey produced a film titled You Can Say That Again that incurred the following costs:

Direct materials $ 1,380,000

Direct labor cost $ 2,550,000

Compute the total job cost for this particular film.