Yancey Productions is a film studio that uses job$-$order costing. The company's direct materials include 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

Fixed overhead cost

Variable overhead cost per direct labor$-$dollar

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

Direct labor cost

Compute the total job cost for this particular film.

Required $1$

Compute the predetermined overhead rate.

Note: Round your answer to $2$ decimal places.

$$8,890,000$

$$5,334,000$

$$0\mathrm{.}13$