In December $2014,$ infodeo established its predetermined overhead rate for movies produced during year $2015$

by using the following cost predictions: overhead costs, $$1,892,000$ and direct labor costs, $$430,000.$ At year$-$end $2015,$ the company$$s records show that actual overheard costs for the year are $$2,418,200.$ Actual direct labor costs had been assigned to jobs as follows

Movies completed and released $$500,000$

Movies still in production $$52,000$

Total actual direct labor cost $$552,000$