Banc Corp. The Trust is considering a bank-wide overhead rate or departmental overhead rates to allocate $396,000 of indirect costs. The bank-wide rate may be based directly on hours of work (DLH) or the number of credits processed. Department rates will be based on a dual rate based on direct working hours for Consumer Loans and direct working hours and number of credits processed for Business Loans. The following information was collected for the upcoming period:

Department	DEBT		Processed Credits		Direct Costs
Consumer	14.000		700		$	280.000
Advertising	8.000		300		$	180.000

Required 

Banc Corp. If the Trust uses a bank-wide rate based on the number of loans processed, how much of the $396,000 indirect cost should be allocated to the Commerce Department?