Star-Star Company has two service departments (Maintenance (M) and Human Resources (H)) and two production departments (X and Y)
	M	H	X	Y
Overhead	20,000	30,000	2,000,000	2,200,000
f2 (area)	1000	2,000	30,000	20,000
Number of employees	50	10	200	100

Using Step Down Method and starting with M, find the assigned cost for Department Y.

		between $17,000 and $18,000
		between $20,000 and $22,000
		between $30,000 and $32,050
		$36,000