Banc Corporation Trust is considering either a bank-wide overhead rate or department overhead rates to allocate $398,000 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: If Banc Corporation Trust uses a bank-wide rate based on the number of loans processed, what would be the total costs for the Commercial Department? Multiple Choice $99,500 $170,000 $269,500 $249,500