I believe movie budgets have a huge percentage of bogus expenses like illegal drugs expensed as catering. A crony capitalist small service company can turn insiders into multimillionaires with just a few bad movies.
All movie budgets are bogus. I know of a film that was under budget when it got back from location to Hollywood. One “big shot” was given a special screening and the budget was charged $75,000. After a bunch of other charges in a week it was over budget.
And the original budget was only 5 million dollars. The director only wanted 3 million but the studio demanded it be 5 million. There’s 2 million bucks in someone’s pocket before one scene was shot.