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How do movie accountants...?

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How do movie accountants know how much to budget for the actors salaries? For example, let's say they know they are making a "B-grade" drama or horror film that is direct-to-video. Aren't actor salaries negotiated by agents? If that is so, how do the agents determine a fair asking price according to the budget and how do the accountants know how much to much ahead of time?