Banc Corp. Trust Is considering elther a bankwide overhead rate or department overhead rates to allocate $396,000 of Indirect costs. The bankwide rate could be based on elther 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 Commerclal Loans. The following Information was gathered for the upcoming perlod: If Banc Corp. Trust uses a bankwide rate based on the number of loans processed, what would be the total costs for the Commerclal Department? Multiple Choice $378,800 $398,000 $118,800 $260,000