Yancey Productions is a film studio that uses a job$-$order costing system. The company's direct materlals 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 utilitles, depreciation of equipment, senlor management salarles, 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:

$\backslash$table$[[$Direct labor$-$dollars to support all productions,$$8,390,000$