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:

$\backslash$table$[[$Department$,$DLH$,\backslash$table$[[$Loans$],[$Processed$]],\backslash$table$[[$Direct$],[$costs$]]],[$Consumer$,16,000,700,$$$280,000$