[The following information applies to the questions displayed below.] In December 2014, Infodeo established its predetermined overhead rate for movies produced during year 2015 by using the following cost predictions: overhead costs, $1980,000,and direct labor costs, $450,000. At yearend 2015, the company's records show that actual overhead costs for the year are $1,925400. Actual direct labor cost had been assigned to jobs as follows. Movies completed and released $400,000 Movies still in production 40,000 Total actual direct labor cost $440,000