RainbowCompanymanufacturespaintintwoprocesses:MixingandCooking.Totalcostsincurredinthemixingandcookingdepartmentsareasfollows:DirectDirectMaterialsLaborMixing$60,000$80,000Cooking$25,000$50,000Indirectmanufacturingcostswere$90,000fortheMixingdepartmentand$180,000fortheCookingdepartment.RainbowCompanymanufacturestwoproducts,SuperiorPaintandDeluxePaint.Costsareallocatedtotheseproductsinthefollowingproportions:MixingCookingDMDLDMDLSuperior60%50%50%40%Deluxe40%50%50%60%Indirectcostisallocatedinproportiontothedirectlaborcostswitheachdepartment.TheCookingdepartmentcostallocatedtoDeluxeis:（2.0分）