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 $ 8,050,000 fixed overhead cost $ 4,830,000 variable overhead cost per direct labor-dollar $ 0.23 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 $ 1,284,000 direct labor cost $ 2,415,000 compute the total job cost for this particular film.