Banc Corporation Trust is considering either a bank$-$wide overhead rate or department overhead rates to allocate $$396,000$ of indirect costs. The bank$-$wide rate could be based on either direct labor$-$hours $($DLH$)$ or the number of loans processed. The departmental rates would be based on direct labor$-$hours for Consumer Loans and a dual rate based on direct labor$-$hours and the number of loans processed for Commercial Loans. The following information was gathered for the upcoming period:DepartmentDLHLoans ProcessedDirect CostsConsumer$14,000700$$ $280,000$Commercial$8,000300$$ $180,000$If Banc Corporation Trust uses a bank$-$wide rate based on direct labor$-$hours, what would be the indirect costs allocated to the Consumer Department?Multiple Choice$$49,000$$$252,000$$$198,000$$$396,000$