单选题 The Rainbow Company manufactures paint in two processes: Mixing and Cooking. Total costs incurred in the mixing and cooking departments are as follows: Direct Direct Materials Labor Mixing $60,000 $80,000 Cooking $25,000 $50,000 Indirect manufacturing costs were $90,000 for the Mixing department and $180,000 for the Cooking department. Rainbow Company manufactures two products, Superior Paint and Deluxe Paint. Costs are allocated to these products in the following proportions: Mixing Cooking DM DL DM DL Superior 40% 70% 50% 40% Deluxe 60% 30% 50% 60% Indirect cost is allocated in proportion to the direct labor costs with each department. The Mixing department cost allocated to Deluxe is