Yancey Productions is a film studio that uses a job$-$order costing system. The company$$s direct materials consist of items such as costumes and props. Its direct labor includes each film$$s actors, directors, and extras. The company$$s overhead costs include items 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 $ $8,250,000$

Fixed overhead cost $ $4,950,000$

Variable overhead cost per direct labor$-$dollar $ $0\mathrm{.}18$

Required:

Compute the predetermined overhead rate.

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

Direct materials $ $1,298,000$

Direct labor cost $ $2,475,000$

Compute the total job cost for this particular film.