A woman hoping to make a better life for her family is plunged into a brutal cycle of poverty in this independent drama. Single mother Christine (Sara Wilcox) and her 13-year-old daughter Tessa (Jessica White) have relocated to California from Arizona after Christine's boyfriend Roy (Jason Hallows) finds work in Santa Barbara. When Roy is fired soon after they arrive, he skips town, and Christine finds that she can't support Tessa and herself on her pay as a checkout clerk. Tessa is ashamed of the poverty they now find themselves in, so she tells her classmates that she comes from a wealthy family and that Christine is her nanny. Christine falls behind on the rent, and soon she and Tessa are evicted from their apartment. They find themselves living in their car, which is then stolen by delinquents; when the police recover the auto, Christine can't afford to pay her tickets to get the car out of impound. Tessa runs away to strike out on her own, and Christine is reduced to taking a fleabag apartment in exchange for sex -- only to discover that the landlord has no intention of honoring his end of the agreement. First, Last and Deposit was shot by first-time director Peter Hyoguchi using a tiny digital video camera and a primarily non-professional cast.