Adam Sandler tops Forbes' Most Overpaid Actors of 2013 list.

Calculations were based on the last three films an actor starred in during the past three years, ending June 1. Each actor's pay is factored in with the movie's expenses and budget to calculate a return on investment for each. Then the average of the three determines the star's overall return.

That sounds like math ... which I don't understand. Therefore, it must be right.

Following Sandler on the list are Katherine Heigl and Reese Witherspoon. Nicolas Cage and Kevin James also made the list.

Sandler took home the top spot by making "Jack & Jill" (in which he played both the brother and sister) and delivering a gut punch to Andy Samberg's career by including him in "That's My Boy." According to Forbes, "Jack & Jill" grossed $150 million, but cost an estimated $80 million to make. "That's My Boy" had an estimated budget of $70 million and only brought in $57 million at the box office. According to all that math, for every dollar Sandler was paid in his past three films, the films returned an average of $3.40.

Heigl reportedly returned an average $3.50 for every dollar she was paid, while Witherspoon brought in an average $3.90 for each dollar paid.

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