Banc Corp. Trust is considering either a bankwide overhead rate or department overhead rates to allocate $$342,000$ of indirect costs. The bankwide rate could be based on either direct labor hours $($DLH$)$ or the number of loans processed. The departmental rates would be based on direct labor hours for Consumer Loans and a dual rate based on direct labor hours and the number of loans processed for Commercial Loans. The following information was gathered for the upcoming period:

Department DLH Loans Processed Direct Costs

Consumer $12,000800$ $ $330,000$

Commercial $7,000250$ $ $230,000$

If Banc Corp. Trust uses a bankwide rate based on direct labor hours, what would be the indirect costs allocated to the Consumer Department?

Multiple Choice

$$51,300.$

$$216,000.$

$$171,000.$

$$342,000.$