produced during year $2015$ by using the following cost predictions: overhead costs, $$2,530,000,$ and direct labor costs, $$460,000.$ At year$-$end $2015,$ the company's records show that actual overhead costs for the year are $$1,858,200.$ Actual direct labor cost had been assigned to jobs as follows.

$\backslash$table$[[\backslash$table$[[$Movies completed and$],[$released$]],$$${?}^{300,000}$