NEW YORK (Reuters) - Some might argue that all stars are overpaid, but Drew Barrymore and Eddie Murphy are in a league of their own, according to a survey conducted by Forbes.com. Top stars can make tens of millions of dollars on a single film, and the payout can be justified when a movie like Pirates of the Caribbean brings in several hundred million at box offices. But when their movies bomb, thats another story. Barrymore saw her 2010 romantic comedy Going the Distance earn just $17.8 million in ticket sales. Her 2009 movies Everybodys Fine and Whip It fared worse. Forbes.com said the actress returns just 40 cents for every dollar movie studios spend for her participation. By contrast Murphys films returned $2.70 for each dollar he was paid. Compared to Barrymore, Murphy is a financial superstar, wrote Forbes.coms Dorothy Pomerantz who compiled the list. But Beverly Hills Cop (1984) star Murphy has struggled in recent years, too, with bombs like Imagine That and Meet Dave. He might take solace in his promising new film Tower Heist and upcoming gig hosting the Oscars, Forbes said. The magazine compiled the list from Hollywoods 40 top-earning actors, and based it on each stars compensation on his or her last three films and the operating income on those films. From that, Forbes.com derived a return-on-investment. Oscar winners were not immune from the dubious distinction of most-overpaid, either.