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Adam Sandler and Katherine Heigl top Forbes' 2013 list of most overpaid actors

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Adam Sandler is ranked No. 1 on Forbes magazine's 2013 list of Most Overpaid Actors. Katherine Heigl is No. 2 on the list. Forbes announced the list on Dec. 9, 2013.

Here is how Forbes describes how the list was compiled: "To compile our list we looked at the last three movies each actor starred in over the three years to June 1 [in 2013]. Actors don’t make as many films as they used to so that first criteria eliminated a lot of folks right away. Drew Barrymore, who has appeared on our overpaid list in past years, was disqualified this year because she didn’t have enough films in our time frame. Looking at pay, movie budgets and expenses, we calculated a return on investment number for each star and then averaged those numbers to get an overall return."

Sandler and Kevin James (who is also on the list) had a big hit in 2013 with "Grown Ups 2," but that movie was released after June 1, 2013, so it did not count in these rankings. Ditto for Jennifer Aniston's "We're the Millers."

The only actor who doesn't seem to belong on the list is Denzel Washington, since all of his movies released from June 1, 2010 to June 1, 2013 have done well at the box office: 2010's "Unstoppable" and 2012's "Safe House" and "Flight." However, his salary could be considered too high for these movies' profit margins.

Here is who is on Forbes magazines' 2013 list of Most Overpaid Actors:

1. Adam Sandler —$3.40 for every $1 paid (Movie flops include "That's My Boy" and "Jack and Jill")

2. Katherine Heigl — $3.50 for every $1 paid (Movie flops include "The Big Wedding," "One for the Money" and "Life as We Know It")

3. Reese Witherspoon — $3.90 for every $1 paid (Movie flops include "This Means War" and "How Do You Know")

4. Nicolas Cage — $6 for every $1 paid (Movie flops include "Ghost Rider: Spirit of Vengeance" and "Drive Angry")

5. Kevin James — $6.10 for every $1 paid (Movie flops include "Here Comes the Boom" and "Zookeeper")

6. Denzel Washington — $8.30 for every $1 paid

7. Steve Carell — $10 for every $1 paid (Movie flops include "The Incredible Burt Wonderstone" and "Seeking a Friend for the End of the World")

8. Jennifer Aniston — $10.60 for every $1 paid (Movie flops include "Wanderlust" and "The Switch")

8. Matt Damon —$10.60 for every $1 paid (Movie flops include "Promised Land" and "We Bought a Zoo")

10. Ryan Reynolds — $10.70 for every $1 paid (Movie flops include "Green Lantern" and "The Change-Up")

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