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
P2 (area)	1000	2,000	30,000	20,000
Number of employees	50	10	200	100

Using Step down Method, and starting with H, find the assigned cost for Department X?

1. Between 17000 and 18000

2. Between 18000 and 22000

3. between 30000 and 32050

4. 36000