Adam Sandler has topped the list of Forbes magazine's most overpaid actors of the year, ahead of Katherine Heigl. The Grown Ups star is paid approximately $15 million (£10 million) per film, but his return on profit is not worth the payout, according to magazine bosses - for every dollar the star is paid he brings in $3.40 (£2.26) in profit, according to statistics. For example, Jack & Jill grossed $150 million (£100 million) but cost an estimated $80 million (£53.3 million) to make, and That's My Boy had an estimated budget of $70 million (£46.6 million) and only brought in $57 million (£38 million) at the box office. Coming in second is Heigl, who returns an average of $3.50 (£2.30) for every dollar she is paid. Rounding out the top five are Reese Witherspoon, Nicolas Cage, and Sandler's Grown Ups sidekick Kevin James.