*Eddie Murphy has placed second on this year’s Most Overpaid Actors list from Forbes magazine.

In calculating the list, Forbes looked at the three most recent movies of each actor on its Celebrity 100 list. It added up box office, DVD and television revenue for the three films, factored in production budgets and came up with an operating income for each of them that it then compared to each star’s compensation.

Murphy was paid $1 for every $4.45 his movies earned. But Forbes’ rule against cartoons meant that instead of a couple of hit “Shrek” movies, it looked at “Imagine That,” “Meet Dave” and “Norbit.”

Will Ferrell tops the list of most overpaid actors. His movies earned only $3.35 for each $1 the star was paid. “Transformers” star Shia LaBeouf, on the other hand, is paid $1 for every $81 his movies earned, so he’s the actor determined by Forbes to give the most box office bang for his salary buck.

In Ferrell’s case, “Land of the Lost,” “Step Brothers” and “Semi-Pro” were used, while “The Other Guys,” which performed better than the other three, was released after the June 1 cutoff date for this year’s list. Ferrell returns to theaters on Friday as the voice of the title character in DreamWorks Animation’s “Megamind.” But unfortunately for Ferrell, cartoons don’t count.

Other funnymen on the Top 10 list of overpaid actors are Seth Rogen, Vince Vaughn, Adam Sandler and Jim Carrey.

Dramatic and action types cracking the Top 10 were Denzel Washington, Tom Cruise and Matt Damon.