FIRST OFF . . .

Eddie Murphy’s $30-million breach of contract trial provided more courtroom comedy than drama this week. Murphy and pal Joe Piscopo took the stand in Mineola, N.Y., to testify against claims made by theatrical agent Irving King Broder. Murphy on Tuesday consistently broke up judge, jurors and spectators as he yawned and recounted the money he’d made from his pictures: $14.5 million from “Beverly Hills Cop,” $200,000 for “48 HRS.” and $350,000 for “Trading Places.” When Broder’s attorney failed to ask what Murphy earned on his one flop, “Best Defense,” judge Kenneth Molloy pressed for an answer. Murphy said he made about $1 million for the movie, which cost $15 million to make and grossed about $7 million or $8 million. “Did you make a percentage of that?” Molloy asked. “Percentage of what ?” Murphy responded. On Monday, comedian Piscopo testified that Murphy “blew us away when he was hired” on “Saturday Night Live.” When Broder’s attorney, Herb Sachs objected to Piscopo’s “unclear” language, judge Molloy, laughing, asked Sachs, “You don’t understand?”