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 Direct Method, find the assigned cost for Department X.