rhoud Banc Corp. Trust is considering either a bankwide overhead rate or department overhead rates to allocate $435 750 of indirect costs. The bankwidere could be based on d e 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 theber r ed following information was gathered for the upcoming period the Loans Processed Department Consumer Commercial DLH 15 000 8.000 Direct Costs $260.000 $ 10.000 200 If Banc Corp. Trust uses a bank wide rate based on the number of loans processed what would be the total costs for the Commercial Department O O O $83.000 $140.000 $223.000 196650