The Bank is considering either a bankwide overhead rate or department overhead rates to allocate $330000 of indirect costs. The bankwide 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	7500	300	$ 184000
Commercial	5000	75	$ 198000

Management estimates that it costs $550 to analyze and close a commercial loan. This amount has been included in the $330000 of indirect costs. How much of the $330000 indirect costs should be allocated to the Commercial Department, if the remaining indirect costs are assigned based on the number of loans processed?

Your answer should include the costs to analyze and close a commercial loan PLUS the the commercial departments part of the remaining cost.