Well, working for free or deferred pay (if the film gets sold) is common at the bottom end of the business. So I'm prepared to accept that the labor outlay was $0, since in such cases there's an agreement that nobody is owed any money unless paydirt is hit. And equipment may be owned or borrowed - after all, I have 2 cameras that can shoot video, and a fast computer, so if I began shooting something lo-fi tomorrow I'm already equipped. But still.