Rainbow Company Manufactures Paint in Two Processes: Mixing and Heating

Rainbow Company manufactures paint in two processes: Mixing and Heating. Total costs incurred in the mixing and cooking departments are as follows: $\begin{array}{lll}&\text { Direct Materials }&\text { Direct labor }\\\text { Mixing } & \$ 60,000 & \$ 80,000 \\\text { Heating } & \$ 40,000 & \$ 70,000\end{array}$ Indirect manufacturing costs were $100,000 for the Mixing department and $200,000 for the Heating department. Rainbow Company manufactures two products, Superior Paint and Deluxe Paint. Costs are allocated to these products in the following proportions: $\begin{array}{lllll}&\text { Mixing }&&\text { Heating }\\&DM&DL&DM&DL\\\text { Sup erior } & \mathbf{4 0} \% & \mathbf{7 0} \% & \mathbf{5 0} \% & \mathbf{4 0} \% \\\text { Deluxe } & \mathbf{6 0} \% & \mathbf{3 0} \% & \mathbf{5 0} \% & \mathbf{6 0} \%\end{array}$ Indirect cost is allocated in proportion to the direct labor costs with each department. The Heating department cost allocated to Superior is:

A) $310,000
B) $128,000
C) $48,000
D) $20,000