Banc Corporation Trust is considering either a bank-wide overhead rate or department overhead rates to allocate $567,000 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: Department Consumer Commercial Direct Costs $ 370,000 DLH 18,000 9,000 Loans Processed 800 200 $ 270,000 If Banc Corporation Trust uses a bank-wide rate based on direct labor-hours, what would be the indirect costs allocated to the Commercial Department? Multiple Choice $189,000 $184,800 $270,000 $193,200