Costly Movie Laughs

So the cost of stupid comedies is going up [“Latest Flop Caps a Painful Year at New Line Cinema,” The Biz, Dec. 1]. New Line Cinema’s “Little Nicky” cost $80 million to produce and $35 million to foist on a dubious populace--which, alas, probably leaves little in the kitty for an Oscar push.

Doing a little basic math, that comes out to about $17.5 million per laugh. Which must surely make Adam Sandler the best-paid comedian in town.

PETER LITTLE

Monrovia