Banc Corp. Trust is considering either a bankwide overhead rate or department overhead rutes to locate $360,000 of indirect costs. The banderat could be based on either director hours DLH or the number of loan processed. The departmentales would be based on direct labor hours for Consumer Loansda duele based on direct labor hours and the number of los processed for commercial loans. The following information was gathered for the upcoming period Department Consumer Commerce 1000 5.000 400 5290.000 SY0000 commercial loan. This amount has been included in the 5 0.000 of direct costs. How much of the 100.000 indirect Bane Corp. Trust estimates that it costs $450 to analyre and close costs should be allocated to the Consumer Department? O O O $290,000 $100.000 $70,000 $180,000