Banc Corporation Trust is considering either a bank-wide overhead rate or department overhead rates to allocate $410,000 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	DLH	Loans Processed	Direct Costs
Consumer	16,000	650	$ 350,000
Commercial	7,000	400	$ 250,000

How much of the $410,000 indirect costs should be allocated to the Commercial Department, if Banc Corporation Trust uses a bank-wide rate based on the number of loans processed?