In December 2014, Infodeo established its predetermined overhead rate for movies produced during year 2015 by using the following cost predlctlons: overhead costs, $2,156,000,and direct labor costs, $440,000. At year-end 2015, the company's records show that actual overhead costs for the year are $3,155,200. Actual direct labor cost had been assigned to jobs as follows 600,000 Movies completed and released 46,000 Movies still In production Total actual direct labor cost $646,000